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Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? Audit Period January 1, 2023 – … sign-in sheets and a biometric timeclock (finger reader) to help ensure that they are properly compensated for all the … The Board did not pay ALS employees only the amounts to which they were entitled. The Board overpaid its 13 ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… at the time of the CARES Act legislation becoming law in March, New York City would have received $9.4 billion. The … through June 30 (see Figure 2), many of which are located in the regions hit hardest by COVID-19. DiNapoli’s report … dramatic impact of COVID-19 on state and local revenues in New York and elsewhere, significant additional relief from …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli: Better Oversight Needed for Youth Jobs Programs
… today announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the … credits they were given were accurate. "The New York Youth Jobs Program’s goal is to encourage companies to hire young … and employment criteria to qualify for the New York Youth Jobs Program. They also must be considered low income or …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58DiNapoli Releases July Cash Report
… originally forecasted, according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The General … April remains strong. Other findings from the July cash report include: Consumption and use tax collections totaled … originally forecasted according to the monthly state cash report issued by New York State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: State Tax Revenues $3 Billion Below Last Year
… of that borrowing; the remaining $3.4 billion is due by March. November Cash Report Find out how your government …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearVillage of Cato – Audit Follow-Up (2023M-145-F)
… Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s … The Board-appointed Clerk-Treasurer is the Village’s chief fiscal officer and is responsible for the custody and … of water charges. The Department of Public Works Superintendent oversees the water department and is …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Lockport – Fuel Inventory (2025M-54)
The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize that he needed to safeguard fuel monitor fuel usage or oversee the Highway Department Clerks Clerk work related to the fuel system Due to the lack of controls and oversight of f
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… to ensure budget balance in the current fiscal year and to close next year’s budget gap.” More than 944,000 jobs were … the Governor has indicated actions will be needed to close a $13.3 billion gap in the state’s budget without …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: New York City's Tech Sector Is Booming
… located in New York City. The State Comptroller and Mayor de Blasio discussed the report during a tour of Maven, a … more New Yorkers to the opportunities in tech," said de Blasio. "Today's jobs report demonstrates just how … to fully recover from the 2008 financial crisis. Mayor de Blasio recently launched New York Works, a jobs plan that …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… with the crimes of Grand Larceny in the Second Degree, a class C felony, and Criminal Impersonation in the Second Degree, a class A misdemeanor, in Albany County Court. Schusteritsch is … with the crimes of Grand Larceny in the Second Degree a class C felony and Criminal Impersonation in the Second …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionOpinion 90-38
… town highway superintendent is required to remove snow and ice from, and maintain the highway if, after the highway has … authorizes a town to temporarily discontinue snow and ice removal and maintenance from December 1 until April 1 on … and the town thereby becomes obligated to resume snow and ice removal and other maintenance from December 1 through …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Federal Funding and New York – Federal Funding and New York
… This online resource focuses on federal funding and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-nyXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Law, Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the … or services were rendered prior to the lapsing date. For more information on determining when the liability was … Appropriate Obligation and Accounting Dates on Vouchers . For more information on documents OSC may request to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsIntroduction – Federal Funding and New York
… Child Care Assistance Housing Assistance Low Income Home Energy Assistance Program Federal Employees in New … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionCUNY Bulletin No. CU-775
… the modified payment schedule. Affected Employees: CUNY campus security titles who meet the eligibility criteria are … authorizes the December 2023 Uniform Allowance payment for campus security titles and modifies the payment schedule. The … Payment Effective immediately, employees in the CUNY campus security titles listed below, shall receive the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775.1
… the modified payment schedule. Affected Employees: CUNY campus security titles who meet the eligibility criteria are … authorizes the December 2023 Uniform Allowance payment for campus security titles and modifies the payment schedule. The … Payment Effective immediately, employees in the CUNY campus security titles listed below, shall receive the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… – pdf] Audit Objective Were Cuba-Rushford Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – January 17, … Although the Superintendent knew that District policy prohibited District employees from using …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28