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Village of Clinton – Financial Management (2014M-316)

Village of Clinton Financial Management 2014M316

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Accounts Payable Advisory No. 5

… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes Guidance: … XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postage

eLearning Videos and Resources

… Reports Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

DiNapoli: Wall St. Profits on Pace to Beat 2017

… profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, according to a report … profits totaled $137 billion in the first half of 2018 11 percent higher than last year according to a report …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017

State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation

… for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and Ensure … points of cash collection and reporting, including parking lot and real property installment payments. In response , … of cash collection and reporting with regard to parking lot fees and real property installment payments. Since taking …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnick

Opinion 2006-1

… payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation … work covered by the payroll period has been performed. The certification provisions of section 120 may not be superseded … town officer or employee having direct supervision of the claimant. The certification must be to the effect that the …

https://www.osc.ny.gov/legal-opinions/opinion-2006-1

Opinion 2001-12

… body has determined by adoption of a local law, ordinance, bylaw, resolution, rule or regulation to confer the benefits …

https://www.osc.ny.gov/legal-opinions/opinion-2001-12

DiNapoli: Wall Street Bonuses Edge Up in 2014

… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in … was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first year the industry has added jobs since 2011. …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014

Oversight of the Practice of Funeral Directing

… defines funeral directing as the care and disposal of the body of a deceased person and/or the preserving, … be provided by firms that are also registered with DOH. At the least, the funeral director will file the death … oversight of funeral firm and director registration. We found two instances in which a firm may have been practicing …

https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directing

Controls and Management of the Unemployment Insurance System

… Policy and Standards. The audit covered the period from January 2020 to March 2022. About the Program The …

https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-system

State Agencies Bulletin No. 1949

… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1952.1

… Has a Comp Rate Code of ANN, HRY, FEE or BIW (only if the employee has a Payroll Status of Leave With Pay with an … ratification date and the payment effective date or the employee’s return from leave date. Note: An employee who otherwise meets the eligibility criteria but is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-represented

State Agencies Bulletin No. 1949.1

… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certain

Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)

… the Audit Area An off-track betting (OTB) corporation’s board of directors and corporation management should … the participating local governments, and supporting the horse racing and breeding industries. The Board and … obligations to the participating local governments and horse racing and breeding industries in the future. We …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-management

DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief

… negative 12.9 percent. The city estimates a $632 million surplus for fiscal year (FY) 2021, which it expects to use to … to be paid in FY 2022, and are higher than the projected surplus. The city also projects sustained employment weakness … 82 percent in the first half of 2020 to $27.6 billion, the best first half since 2009. The city estimates securities …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-relief

State Comptroller DiNapoli Releases School Audits

… school policy. Officials also did not properly segregate procurement responsibilities. Auditors determined that … water outlets as required by state law and Department of Health regulations. Auditors determined 136 of the 410 (33%) … water outlets as required by state law and Department of Health (DOH) regulations. Auditors determined 38 of the 180 …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-audits