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Great River Fire District – Treasurer Reports (2025M-125)
… Commissioners (Board) with complete and accurate financial reports? Audit Period January 1, 2024 – December 31, 2024 … to provide a board of fire commissioners with adequate reports for informed decision-making, legal compliance and accountability. These reports are essential for a board to monitor the fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Avoca Central School District – Payroll (2025M-14)
… [read complete report – pdf] Audit Objective Did Avoca Central School District … pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School … on preparing and filing your CAP, please refer to our brochure, responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… 90 percent did not ensure all required annual financial disclosure statements (disclosure statements) were filed and complete and none ensured that all disclosure statements were filed on time. 50 percent did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… has reached agreements with four major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly … Fund has reached agreements with four major US companies to evaluate and set targets to reduce their greenhouse gas …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsComptroller DiNapoli Releases Municipal Audits
… awareness training. Town of Moriah – Cash Management (Essex County) The board did not develop and manage a … during the audit period. Town of Moriah – Leave Accruals (Essex County) The town lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Tidal Basin Government Consulting, LLC
… Tidal Basin $24.1 million, which included $22.5 million for professional services and $1.6 million for travel expenses. Background The Division’s mission is to … and support to prevent, protect against, prepare for, respond to, recover from, and mitigate disasters and …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay, it must prioritize … until it identifies realistic and sustainable replacement revenue.” As the MTA reconsiders which capital projects to … adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… 2026 to April 2026; Transferring $250 million into the Health Care Transformation Fund in SFY 2025-26; and Transferring $250 million into the Retiree Health Benefit Trust for a total of $2.2 billion. March Cash …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26DiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
Local government sales tax collections totaled $182 billion from January to September 2025 an increase of 43 $747 million compared to the same period last year according to the quarterly sales tax report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
State tax receipts totaled $344 billion through the first quarter of State Fiscal Year 202223 exceeding the Division of the Budgets DOB Enacted Budget Financial Plan forecast by $17 billion according to the monthly State Cash Report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionSUNY Bulletin No. SU-305
… strings for agency position pools. There should be no disruption to PayServ system availability during this … to lapse on 06/30/2021 are outlined in Payroll Bulletin No. 1912). Agency Actions Agencies must review the below list … on 06/30/2021. Agencies should review Payroll Bulletin No. 1912 for a list of chartfield strings due to lapse on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-741
… this time. OSC Payroll will provide the agencies with a list of position pools that will not roll to the 2022-23 … Actions). OSC Payroll will provide the agencies with a list of position pools that contain lapsing chartfield … D22-094). Agency Actions: Agencies should review the list below of Department Budget Table USA Rows for positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. found no … “Despite this, we have made several recommendations to Ulster County officials to strengthen financial practices and … A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… disbursements, receipts and debt should be made available when the Division of the Budget (DOB) issues its updated … authorized to flow through public authorities. Authorities play a key role in the use of lump-sum appropriations for … to recoup debt-related savings. In addition, the budget does not include $240 million in proposed funding for …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 550
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … and an increase to certain other earnings. Effective Date(s) Paychecks dated 4/28/05, Institution Lag, Administration … bargaining units. OSC will insert a row in the employee’s Job Data record using the Action/Reason codes of PAY/SAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… the interests of its participating municipalities and the racing industry, which receives a share of the corporation’s … participating local governments, and supporting the horse racing and breeding industries. The Board and Corporation … to the participating local governments and horse racing and breeding industries in the future. We determined …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases Municipal Audits
… records as required by state law. Montauk Fire District – Payroll – Advanced Life Support (ALS) Employees (Suffolk … not reconciling time records before processing payroll enabled three ALS employees to overlap their shifts … of the board, who was responsible for reviewing the payroll, checked the calculations or verified that ALS …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… did not post the test results of their potable water outlet sampling on the district’s website. Island Trees Union Free School District – Inventorying and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: School Bus Safety Needs Improvement
… upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug testing, and that school bus safety drills and inspections are done. "When parents …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Comptroller DiNapoli Releases Municipal & School Audits
… (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and … or did not record 13 receipts totaling $93,978 and 20 disbursements totaling $24,502, among other issues. The … receipts totaling $26,324 or six disbursements totaling $1,878 since their appointment through June 30, 2025. Because …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1