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Town of Hanover – Procurement (2025M-58)
… Board (Board) use a competitive process when procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. For …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Greenburgh Central School District – Procurement (2024M-147)
… project due to indeterminate needs throughout a fiscal year. Under such circumstances, a district’s contract may be … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, … received with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… School District’s (District’s) progress, as of February 2025, in implementing our recommendations in the audit report … Free School Districts Districts progress as of February 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fSouthwestern Central School District – Claims Audit (2025M-34)
… Board of Cooperative Educational Services (BOCES) central business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… approve and monitor projects that were provided financial assistance? Audit Period January 1, 2017 – August 31, 2024 … of the people of New York State. IDAs provide financial assistance, including tax exemptions (e.g., real property, … and recreational facilities).In return for financial assistance, many project owner occupants, or project owners …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTown of Bethlehem – Information Technology (2025M-25)
… use the IT systems for Internet access, email, receiving online payments and to maintain various records, such as … for personal use, such as news and advertising, personal online banking and finances, entertainment and travel, … use the IT systems for Internet access email receiving online payments and to maintain various records such as …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25State Agencies Bulletin No. 2378
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a … responsible for the inaccuracy of an employee’s job record in the NYS Payroll System Effective Dates: Immediately OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: NYC Budget Benefiting From Strong Economy
… for fiscal year 2016, but the surplus will likely grow as tax collections are higher than expected amid a strong … on current revenue trends. Personal income and real estate tax collections have been strong so far this year, although business tax collections have been weaker. The budget includes $1.5 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyDiNapoli: State Tax Collections Dip
… Tax collections totaling $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal … by State Comptroller Thomas P. DiNapoli. “Personal income tax collections are off to a slower than expected start. The … Tax collections totaling $198 billion fell short of …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an … years probation and paid a total of $4303 in restitution for falsifying her own tax payments for at least three years …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli Releases Mid-Year State Cash Report and Review
… The report is now accessible in Excel and Adobe formats. For a copy of the mid-year report, visit: … For a copy of the September cash report, visit: …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewDiNapoli: MTA Budget Gaps Return
… ridership will reach 80% by the end of 2026, a much slower return than the consultant’s July 2021 prediction of 86% by … cost with payroll savings. The MTA has authorized new hiring and projects overtime costs will drop. The MTA’s …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… New York State Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, … stealing nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… programs. DiNapoli estimates the president’s budget would reduce federal funding to the city’s operating and capital …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… City has cut fuel use and emissions across its municipal vehicle fleet, but the average vehicle age is now the highest since 2012, and aging … repair, and over $400 million in capital funding for new vehicle acquisitions. “New York City has made real progress …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenOpinion 90-40
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as … trustee who is also deputy mayor does not vote both in his or her capacities as trustee and deputy mayor during … meeting of the board of trustees, may cast two votes, one in his or her capacity as trustee and the other in his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-40DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, $2.1 billion higher than forecast by the Division of the Budget (DOB) in the SFY … Tax collections for State Fiscal Year SFY 202425 totaled $1175 billion $21 billion higher than forecast by the Division of the Budget DOB in the SFY 202526 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Opinion 89-8
… MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … pursuant to General Municipal Law, §6-d without the prior consent of the Office of the State Comptroller. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Requirements (mandatory referendum - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget … Whether section 75 of the Second Class Cities Law SCCL would permit a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-9