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DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029

… uncertainties” reserve into the Rainy Day Reserve Fund. No increases in principal reserves are planned for the …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029

State Comptroller DiNapoli Releases Municipal & School Audits

… sampled for testing or properly exempted by officials, and 418 could not be matched to a district test result because …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Audits

… auditors inspected had critical issues with housing units (e.g., water leaks and mold); and contract work plans lacked … New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and … of Transportation (DOT) launched the New York City Bike Share program. DOT contracts with a vendor, and the …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-audits

DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls

… 2013 to August 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license … on the assumption that all unbilled tolls are cars. The toll for a five-axle tractor trailer is almost five and a … TBTA provided auditors with details of the unbilled toll transactions from rejected images, which totaled 340,851 …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls

Opinion 2000-9

… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; … cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd 91 NY2d 921, 669 NYS2d 262, 1v den 92 NYS2d 802, 677 NYS2d … making gifts of their moneys (see 1991 Opns St Comp No. 91-32, p 91; Schulz v Pataki , _____ AD2d _____, 708 NYS2d …

https://www.osc.ny.gov/legal-opinions/opinion-2000-9

Ashville Fire District – Procurement and Board Oversight (2025M-81)

… purchases? Audit Period January 1, 2024 – May 28, 2025 We extended the audit period back to August 2021 to … used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … overpayments may have been avoided. The report includes 11 recommendations that, if implemented, will improve the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81

Cicero Volunteer Fire Department - Financial Activities (2025M-138)

… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s … director’s report, as required by NYS Not-for- Profit Corporation Law (NFP Law) Section 519. This report provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m

DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery

… future uncertainties, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City acted …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery

DiNapoli: Cyberattack Complaints in New York Rise 53%

… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping … The number of attacks targeting critical infrastructure in New York state nearly doubled to 83 in the first half of 2023 … State Comptroller Thomas P. DiNapoli. Estimated losses in New York from cyberattacks in 2022 totaled over $775 million, …

https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percent

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free … Thomas P DiNapoli today announced the following school district audits were issued …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Audits

… – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2) The Medicaid Drug Rebate Program helps offset the costs of covered … of rejected encounter claim data. Department of Labor: Services to Workers Under the Worker Adjustment and …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases Municipal Audits

… today announced his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town … is being spent appropriately and effectively.” Candor Fire Company – Controls Over Financial Activity (Tioga … today announced his office completed audits of the Candor Fire Company Village of Coxsackie Town of Easton Town of …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0

XII.6.J Paying a Refund – XII. Expenditures

… with “02”. A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing a type … Vendor Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … Units will be assigned a different single payment vendor ID for each type of refund their Business Unit processes. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refund

DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000

… for partnering with us to uncover his corruption.” “I acknowledge that this disposition was a long time in … gift shop purchases, clothes, designer handbags, jewelry, home utilities, work on his property and vacations. … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000

XIV.13.B Error Identification and Resolution – XIV. Special Procedures

… is paid. Pursuant to Section 179-h of the State Finance Law, interest charges should be charged to the same … for these entries to be posted immediately because a payment has gone to the vendor for the interest but no appropriation has been charged. Prompt payment interest errors typically result from: Lack of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolution

DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic

… amid the COVID-19 pandemic has been signed into law, New York State Comptroller Thomas P. DiNapoli announced … for enacting this important bill quickly.” The new law, sponsored by Sen. Liz Krueger and Assemblyman Fred … flexibility amid the COVID19 pandemic has been signed into law Comptroller Thomas P DiNapoli announced …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemic

CUNY Bulletin No. CU-765

… XV.6.A . Effective Dates: Institution paychecks dated July 13, 2023 OSC Actions: OSC Payroll will begin June Lapsing and … activities on June 22, 2023, for the paycheck dated July 13, 2023 (Institution). This will include the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-765-new-york-state-payroll-system-payserv-cuny-fiscal-year-end

SUNY Bulletin No. SU-343

… dated July 5, 2023, and Institution paychecks dated July 13, 2023 OSC Actions: OSC Payroll will begin June Lapsing and … the paycheck dates July 5, 2023 (Administration) and July 13, 2023 (Institution). This will include the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-343-new-york-state-payroll-system-payserv-suny-fiscal-year-end

SUNY Bulletin No. SU-358

… the charges for the split payroll for fiscal year ending 2023-24 and the fiscal year beginning 2024-25, the PayServ … 2023-24 (Budget Year 2023) position pool chart of accounts data need to be completed before June 20, 2024. This includes … Questions may be directed to the Payroll System Support Group at [email protected] . Please include …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-358-new-york-state-payroll-system-payserv-suny-fiscal-year-end