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Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Town of Rushford - Procurement (2020M-43)
… were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments … of quotes prior to being made. The Town’s procurement policy does not require the solicitation of competition, such … Recommendations Follow competitive bidding statutes and policy requirements. Revise the procurement policy or adopt …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43State Agencies Bulletin No. 1435
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile social security numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1523
… (SSA) system. Affected Employees Employees who appear on the Control-D Report NPAY752 (Social Security Number … 15 (Circular E), employers are required to enter a correct name and social security number on their employees’ Form W-2. … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: MTA Budget Gaps Return
… at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller … its expectations for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to grow at the expected pace in July and August. MTA’s consultant, McKinsey, has predicted …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… federal actions threaten its financial future and debt profile, according to State Comptroller DiNapoli’s annual … progress,” DiNapoli said. “Given this uncertainty, it is imperative the MTA spends capital dollars efficiently to … such as service cuts or fare and toll increases beyond what is already planned. For example, filling a $4 billion …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… the District-contracted Jefferson-Lewis BOCES staff only reported these results through DOH’s Health Electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… DOH’s Health Electronic Response Data System (HERDS), they only posted details on their website of the water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … sampling and how they would be secured against use, and what remedial actions were planned or enacted. Because there … these results to the State through DOH’s Health Electronic Response Data System (HERDS), and did not notify staff, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andControls Over the Empire State Supportive Housing Initiative
… projects, comprising 3,021 units. Of the 87 projects, only 66 (relating to 2,087 units) are currently active and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The district may … This compromised the claims auditor’s objectivity and independence. Gilboa-Conesville Central School District – … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-734
CUNY Bulletin No CU734
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… influx of federal aid provides great opportunities, but only if it is managed well and drives results. This is an …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… Owner Agency’s Business Unit (e.g., OGS01). The Project ID will no longer represent the grant award number, though it … NYS01 business unit to agency business unit and with a new Project ID If the existing Project Id length is less than … a PCIP converted project. Agencies should NOT create new Project Ids with a ‘Z’ suffix. Customer Contracts will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report … New York leads the nation in what it pays to the federal government compared to what it gets back from …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonContractors or Consultants – Membership and Enrollment
… or independent contractor services. To determine if a person you hired is an employee or an independent contractor, … chief fiscal officer or chief executive officer (CEO). You can designate an alternate CFO by: Completing a Designation …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsNew York’s Economy and Finances in the COVID-19 Era
… nonprofit organizations and other entities. The federal CARES Act provided $5.1 billion to New York State through the … Coronavirus Relief Fund. As of September 11, the State’s CARES Act Fund held a balance of just under $4 billion. A … rates and self-response rates by neighborhood in New York City. Including households counted by census takers, 92 …
https://www.osc.ny.gov/reports/covid-19-september-16-2020