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Selected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls to ensure the accurate … May 31, 2016. Background The New York City Department of Finance (DOF) is responsible for assessing all real property … Audit/Report of Interest New York City Department of Finance: Reporting of Billboard Income ( 2011-N-2 ) New York …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… 14 recommendations included in our initial audit report, Employee Qualifications, Hiring, and Promotions (Report … transfers were done without the required documentation and employee files lacked required documents meant to prevent … 14 recommendations included in our initial audit report Employee Qualifications Hiring and Promotions Report 2017S48 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Poland Central School District – Lead Testing and Reporting (S9-25-20)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Unified Court System Bulletin No. UCS-240
… agencies of OSC’s automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide instructions for … and 88 will be withheld. Effective Date(s) The 2017 CSEA End of Contract Bonus Payment (Bargaining Units 86, 87, 88, … date of 03/31/2017 are eligible to receive the 2017 End of Contract Bonus Payment: Bargaining Unit 86, 87, 88, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentCUNY Bulletin No. CU-850
… the City University of New York (CUNY) December 2025 Uniform Allowance Payment for Security Titles. Affected … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section 2 of … Staff Labor Relations, authorizes the December 2025 Uniform Allowance payment for campus security titles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityCUNY Bulletin No. CU-802
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … Local 237 calls for the terms of the predecessor agreement to be continued except as modified in the MOA. In addition, … June 2024 uniform allowance payments, are entitled to the December 2024 Uniform Allowance Payment as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… businesses and nonprofit organizations have been awarded nearly $2 billion in grants to date. New York state agencies and authorities have been awarded grants totaling more than $1.3 billion from IRA … for consumers. New York municipalities have been awarded at least $365.8 million for a variety of projects to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a … district officials did not have proper documentation for establishing and using two of four reserve funds totaling …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli and Department of Financial Services Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Towns of Shandaken and Olive
… District (BDD), and the State Comptroller provided a deposit of $10 million to Ulster Savings Bank’s (USB) … program was created to encourage and incentivize qualified banks and credit unions to open or maintain banking branches … tool to support underserved communities with access to safe, accessible and affordable banking services,” Asrow …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-and-department-financial-services-acting-superintendent-asrow-designateDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… policies, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These challenges could diminish farm production, squeeze profits, and lead to higher prices … said DiNapoli. “New York’s farms are a vital part of the state’s economy and our local food supply, and we need …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the potential impact of federal actions that are outlined in State Comptroller Thomas DiNapoli’s comprehensive report. … in New York City. SUNY reports that 5.7% of its total Fall 2024 enrollment was composed of international students, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyLong Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an economic engine … is especially true on Long Island. It was the only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States Department of Agriculture …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandSpecial Disability Benefits – Special 20- and 25-Year Plans
… digestive, hematological, urinary, neurological, breast, reproductive, or prostate systems, but who passed a …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… or Leave your contributions in your account and qualify for a retirement benefit when you are 55. To help you decide … must stay in your account. When you reach age 55 (age 63 for vested Tier 6 members who are off payroll), it is up to you to apply for your retirement benefit. Members in non-contributory …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … guilty Steuben County Court Monday to stealing $36000 in dog license and building permit fees after an audit and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases School Audits
… announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills … is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsState Government Accountability - Special Reports
… and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… personal fundraisers and now she is being held accountable for her actions," said DiNapoli. "My thanks to District Attorney Baker and the New York State Police for their partnership in bringing offenders like Hamilton to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-funds