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State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Haverstraw-Stony Point Central … – Financial Management (Rockland County) The board and district officials overestimated some appropriations, underestimated certain revenues, and made unbudgeted year-end transfers totaling $94.4 …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2303
… Rate $45,000.00 or less 3% $45,000.01 to $55,000.00 3.5% $55,000.01 to $75,000.00 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% … Submission Schedule when updating the Savings Plan panel in PayServ. Open the Savings Plans page. ( Main Menu > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Releases School Audits
… and procedures. Auditors reviewed of 80 district-owned mobile computing devices disclosed PPSI on 16 of these … or performed an adequate inventory of the PPSI stored on mobile devices. Unless the district officials identify all …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2369
… agency's PayServ Security Coordinator to obtain access. Only one of these roles is needed to obtain access. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateOpinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Claim Submitted—What’s Next?
… in your junk or spam folder, contact us . Email and Text Updates We’ll email you updates on your claim status, including approval … cash your check. For example, a check issued on March 1, 2026, may be cashed until December 31, 2027. If you do not …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextComptroller DiNapoli Releases Municipal Audits
… budget. Also, the library does not have formal policies or procedures to ensure accountability for the cash receipts … with the accounting for moneys received by the court or the accuracy of bank deposits. However, the town justice … The proposed budgets did not include a tax overlay or provisions for infrastructure needs. Additionally, there …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-51
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (reimbursement for expenses incurred by … for the purpose of attending out-of-town meetings of or with, among other entities, an industrial development …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Agencies Bulletin No. 1076
… by the change. Instead the following message will appear only once, upon saving the transaction. In order to prevent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Agencies Bulletin No. 2209
… processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … the 2023 – 2026 Agreement between the State of New York and the Public Employees Federation (PEF), provides for an … processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not establish long-term financial and capital plans or fund balance and reserve policies. … major highway equipment were beyond their optimal useful life and some of the equipment had observable damage. A lack … In addition, the budget includes revenue estimates for income tax surcharge, sales and use tax as well as city and …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentScarborough Fire District – Board Oversight (2025M-117)
… it prevents the Board, taxpayers, the Office of the State Comptroller (OSC) and other interested parties from … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … To determine whether the Adult Career and Continuing …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Agencies Bulletin No. 1993
… State Agencies Bulletin No 1993 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to … Department (NYSED) and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the Governor signed legislation creating Tier 6. Members of this tier enrolled in a retirement system after March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli Issues Report on Public-Private Partnerships
… the authority of the state to enter into public-private partnership (P3) projects or goes forward with private … the authority of the state to enter into publicprivate partnership P3 projects or goes forward with private …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnerships