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Fire Safety (2015-MS-1)
… responsible for Uniform Code enforcement with respect to school districts and boards of cooperative education service …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Background Checks at Municipal Youth Programs (2012-MS-5)
… complete report - pdf] We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] … required by State law or regulation for individuals who have contact with children in camps, childcare programs, and … against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Village of Keeseville – Financial Condition (2013M-192)
… the sewer rates did not generate sufficient revenues to cover the costs incurred, resulting in the sewer fund having … them, if necessary, to generate sufficient revenue to cover expenditures …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … Court Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Parma – Financial Management and Information Technology (2012M-96)
… the system administrator for the Town’s financial software package. Maintain an up-to-date inventory list of all of the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96State Comptroller DiNapoli Releases Audits
… SUNY Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Fire Company, Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there … prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of … inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … IT security awareness training for individuals who used the district’s IT assets. In addition, personal internet use … School District – Financial Management (Allegany County) The board overestimated appropriations by a total of $2.7 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… compared to pre-pandemic numbers, rising 6.9 percent, or $93 million, over May 2019. New York City’s collections … City also saw year-over-year collections for May grow by double digits, ranging from 17.6 percent in Franklin County … In all other months, including May, the payments are based on estimates. The next reconciliation will be reported in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayState Agencies Bulletin No. 1190
… to the NYS EMPLID as EMPLID Affected Employees Users of the New York State Payroll System Effective Date(s) The … be available in PayServ on October 5, 2012. Implementation of the NYS EMPLID as EMPLID in PayServ is scheduled for … addition to the current search options, the last 4 digits of the SSN has been added as a search field for reviewing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionTaxes and Interest
… since the date we received it. We’re required by the federal government to report certain types of payments to the Internal Revenue Service (IRS). If your refund paid within a calendar year includes: Interest …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestLocation Service Providers
… whose longstanding view is that the rightful owners should claim their abandoned funds without charge, strongly … can also be submitted online by selecting ‘Upload Claim Documentation’ on the ‘Claiming Property’ dropdown menu … whose longstanding view is that the rightful owners should claim their abandoned funds without charge strongly …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… it. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click the “Estimate my Pension Benefit” button. Members in certain circumstances …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionProcurement and Contracting in New York
… independent review of bid protests, as well as state contracts, helps ensure fairness in State contracting … Bid Protest Decisions Comptroller's Oversight of State Contracts The independent review of contracts is a … abuses in New York State. Comptroller's Oversight of State Contracts (Last Updated May 2026) Procurement …
https://www.osc.ny.gov/state-agencies/contractsCuddebackville Fire District – Audit Follow-Up (2024M-94-F)
… report – pdf] [read complete 2025 report – pdf] Purpose of Review The purpose of our review was to assess the Cuddebackville … The purpose of our review was to assess the Cuddebackville …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/17/cuddebackville-fire-district-audit-follow-2024m-94-fDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… and improving parks and waterfronts, are at an all-time high, but spending in future years is expected to require additional resources beyond the EPF's … and other natural resources," DiNapoli said. "Historic high levels of EPF spending in recent years underscore the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentDiNapoli: State Faces Potential Budget Gaps
… to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” DiNapoli said. “New York’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsOpinion 90-55
… (termination of police department) GENERAL MUNICIPAL LAW, §207-c; VILLAGE LAW, §8-800: A village which abolishes its … to pay benefits in accordance with General Municipal Law, §207-c to police officers injured in the line of duty prior to … full salary or wages pursuant to General Municipal Law, §207-c. In 1988 Opns St Comp No. 88-27, p 49, copy enclosed, …
https://www.osc.ny.gov/legal-opinions/opinion-90-55NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… on the Environmental Protection Agency (EPA) to halt the Trump administration's repeal of the Clean Power Plan, an … destabilizing impacts of climate change." In October, the Trump administration announced its intention to roll back the … calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean Power Plan …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-power