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DiNapoli and William Glasgall Op-Ed
… Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In … Senior Director Public Finance at the Volcker Alliance a nonprofit based in New York City …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edComptroller DiNapoli Releases School Audits
… High School for Girls – Professional Services (Albany County) The charter school entered into a three-year compact … for Applied Technologies – Payment to Affiliated Entities (Erie County) The board approved transfers of $425,000 to … building leases without any process for determining the fair rental value of the buildings. The leases and contracts …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father … a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal residents out of valuable resources meant to protect their community in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member can choose to … should the member die before them. Generally, this is one of the joint allowance options. The parties should be … options, their option beneficiary, once the retirement is effective; and Under joint allowance options, the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton , Halfmoon Hillcrest Volunteer Fire Company , Jamison … with the property tax cap levy limit. Town of East Hampton – Budget Review (Suffolk County) The significant … completed audits of the Town of Deerpark Town of East Hampton Village of East Hampton Halfmoon Hillcrest Volunteer …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s … the Audit Area The Board is responsible for the general management and control of the District’s financial … residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to the lack of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners … Did the North Creek Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… fiscal year financial data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … maintain tax rate stability, comply with the 4 percent surplus fund balance 1 limit, and avoid excessive reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… today by State Comptroller Thomas P. DiNapoli. As much as $8.2 billion would be cut from Aid to Localities … reevaluating less essential spending where possible. DOB does not anticipate the use of deficit financing this state … on the SFY 2020-21 Enacted Budget Financial Plan Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookState Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … School for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections … were properly accounted for and deposited on time. Also, the school’s cash receipts policy was inadequate and …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-723
… 12 of the 2017-2022 White Collar Agreement, as extended by the Memorandum of Agreement for Successor Agreements, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1957
… governing Educational Assistance Benefits and describing how the Educational Assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and … by the Board, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … oversight by the Board and taxpayers, and the protection of public funds. The Village has three operating funds: …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Eldred Central School District – Building Access (S9-26-1)
… and devices? Audit Period July 1, 2024 – November 30, 2025 We extended our audit period to December 17, 2025, to … to current employees and 56 issued to non-employees, of which 14 are shared devices. 1 Each of the District’s three school buildings has a single public …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1