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New Hartford Central School District – Payroll (2021M-149)
… accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board … However, there are opportunities for District officials to strengthen internal controls over payroll. Officials did … over the payroll clerk who could add new employees to the financial system and was responsible for adding and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… - pdf] Audit Objective Determine whether Tuxedo Union Free School District (District) officials ensured employees’ … Determine whether Tuxedo Union Free School District District officials ensured employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… Objective Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that … Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Throop – Highway Department (2021M-115)
… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Industrial Development Agencies in New York State
… ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York State Comptroller … Users can change the fiscal year and click a region on the map to display more information on the IDAs in that region. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCredit for Previous or Military Service – Article 14 Benefits
… of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier changed. If your previous membership was with … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on Passage of Final State Budget
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetCUNY Bulletin No. CU-733
… provide agency instructions for processing the CUNY rate increases for Elevator Mechanics. Affected Employees CUNY … from Carmelo Batista dated January 20, 2022, provides for retroactive increases to the hourly rates effective … 03/17/2022 and 03/17/2023 as contained in the attached Salary Rate Chart . Effective Dates The retroactive rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… Small Business Recovery Grant Program (Program) designed to support small businesses or for-profit independent arts … of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of $18,608. Auditors found ESD awarded almost $4.1 million to 101 businesses that were ineligible because they had …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… even as this rate was little changed nationally. In all five boroughs, the immigrant share of the 65 and older population … and Service Trends Reports & Fiscal Tracking Tools NYC's Shifting Population: The Latest Statistics Identifying …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… 803, 805-a: A member of a county governing board who also serves as an officer of two not-for-profit corporations and a … not-for-profit corporations for which the board member serves as an officer, employee or director. You ask whether a … chamber of commerce or an empire zone corporation, if he serves, in a "shared capacity," as chief operating officer of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d 192 [interpretation of … of Sands Point , 200 Misc 57, 102 NYS2d 910 [zoning]; In re Keegan's Estate , n.o.r., 37 NYS2d 368 [interpretation of wills]; In re Schmidt's Estate , 159 Misc 373, 289 NYS 247 [intestate …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public corruption and partner with law enforcement …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, … hold up its end of the bargain and identify how it’s going to save $100 million this year, and more than $400 million annually to stay afloat and avoid impacts to services in the future. …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information system developed jointly by the U.S. Treasury’s Financial Management Service … Automated Standard Application for Payments ASAP is an allelectronic payment and information system developed jointly by the U …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapTaxable Travel
… his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel … status because his alternate work locations were within 35 miles of his official station. Therefore, the employee was …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel