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New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… "This budget reflects stronger economic times and assists individuals and families who have not … This budget reflects stronger economic times and assists individuals and families who have not …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetAdditional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1522/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Credit for Previous Public Employment or Military …
https://www.osc.ny.gov/retirement/publications/1522/credit-previous-public-employment-or-military-serviceComptroller DiNapoli's Legislative Program
… a statewide elected office, or their authorized political committee, during an active government procurement. 2025: Passed by the Senate Makes Unclaimed Child and Spousal Support Payments … unclaimed spousal and child support. 2025: Passed by the Senate Deposit Placement Program for the Banking Development …
https://www.osc.ny.gov/legislationArchived: Legislative Session 2023–2024
… records by the New York State Comptroller. Passed the Senate Protest Procedures – A.7405/S.6942 (McDonald/Cooney) – … a statewide elected office, or their authorized political committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives such contributions to return or …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Archived: Legislative Session 2015 –2016
… development agencies and authorities (IDAs) by requiring standard application forms for requests for financial … the incomplete current fiscal year. Short Term Interest Pool (STIP) Increase – Signed into law on November 20, 2015 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Natural Gas Damage Compensation Fund
… the New York natural gas production contamination damage rec …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fundOversight of the Agricultural Assessment Program
… properly calculating and communicating the annual per-acre Agricultural Assessment Values that local assessors and boards of assessors use to compute agricultural property assessments and the resulting … enacted in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Tri-State Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State remitted the … the period February 1, 2011 to June 30, 2014. Background Riverbank State Park (Riverbank), a 28-acre rooftop park on the west side of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsCompliance With Navigation Law
… could be strengthened to maximize the efficiency of State marine law enforcement resources and improve its ability to … Develop a structured process for coordinating marine law enforcement activity across entities with shared …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawCollection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for non-compliance … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsNatural Gas Damage Compensation Fund
… the New York natural gas production contamination damage rec …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-0South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… officials and company members to make purchases using debit cards, the board should ensure that adequate controls are in place to prevent the risk of unauthorized debit card use. The Company’s 302 disbursements totaled $300,953 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mWatervliet City School District – Information Technology (2021M-34)
… safeguarded. Key Findings The Board and District officials did not ensure the IT assets and data were safeguarded. … user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Attica Central School District – Financial Management (2022M-103)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Wilson Central School District - Financial Management (2022M-22)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Village of Hewlett Bay Park – Financial Management (2022M-30)
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the Board: Maintained an … expenditures by a total of $608,117. Budgeted for a large operating deficit each year, ranging between …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Brockport Central School District - Financial Management (2023M-107)
… and did not effectively manage fund balance and reserves. From the 2017-18 through 2021- 22 fiscal years: The approved … gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15