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State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … on system cybersecurity threats. Water plant officials do not receive alerts to such threats from key sources, … Inspections (Westchester County) The city does not have an adequate system to identify, track and monitor …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … and reliable accounting records. Rockland County – Sale of Estate Real Property The Office of Public … did not always get a professional appraisal for estate houses before listing them for sale. Town of Smithville - …

https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-audits

Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)

… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-and

Glen Cove City School District – Lead Testing and Reporting (S9-25-17)

… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17

Harpursville Central School District – Lead Testing and Reporting (S9-25-11)

… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11

Opinion 90-56

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public …

https://www.osc.ny.gov/legal-opinions/opinion-90-56

Opinion 95-7

… (as "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL … (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); … district, may, by a majority vote, authorize the district to enter into a municipal cooperation agreement with other …

https://www.osc.ny.gov/legal-opinions/opinion-95-7

DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY

… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … disasters and emergencies has averaged $958.6 million in aid annually. While actual annual amounts are variable … itself. The federal government cannot abandon the states in preparing for and responding to disasters.” DiNapoli’s …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-ny

New York’s Economy and Finances in the COVID-19 Era

… rose by 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available data from the … 8% Tennessee $35,500 13% Texas $32,700 12% Utah $32,100 8% Virginia $38,100 9% Vermont $34,300 6% Washington $35,000 9% Wisconsin $30,700 9% West Virginia $31,800 14% Wyoming $29,700 9% Debt among borrowers …

https://www.osc.ny.gov/reports/covid-19-january-7-2021

DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios

… is key for all stakeholders and riders in particular. It’s my hope that this report will help underscore the priorities …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenarios

State Comptroller DiNapoli Releases Audits

… individuals and families, including assessment of needs, case management, access to health care, treatment for … Association, Inc. (CAMBA) to provide temporary housing, case management, housing referrals, placement services and …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits

SUNY Bulletin No. SU-247

… All SUNY employee records will be affected (except Agency Code 28990). Background In order to correctly calculate the … strings for agency position pools. There should be no disruption to PayServ system availability during this … due to lapse on June 30, 2017 (refer to Payroll Bulletin No. 1573 ). Agency Actions Agencies should review the list …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-end

New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case

… Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced today that, John Aber, 49, of … an official to steal public money," said District Attorney David M. Hoovler. "The City of Newburgh Comptroller was … Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced today that John Aber 49 of Staten …

https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovler

Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials

… Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly … for completing requirements such as an official’s record of activities (ROA), and it establishes the employer’s role … Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changes

State Agencies Bulletin No. 2017

… notice of the possible impact to paycheck distribution and release of direct deposit funds and advices should the budget … Treasury if special handling of paychecks is needed upon release of the April 7, 2022 paychecks. Questions: Questions … notice of the possible impact to paycheck distribution and release of direct deposit funds should the budget be late and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecks

XVI.4.C Federal Grant Accruals – XVI. Financial Reporting

… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accruals

Localities’ Procurements of Paper Ballots

… whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper … New York City Board and the County Boards as the “Local Election Boards.” The New York State Board of Elections … in the State and providing oversight to the Local Election Boards. During the fiscal year ended March 31, 2013, …

https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballots

Tuition Assistance Program – Wagner College

… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … is designed to help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State financial aid …

https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-college