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Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… fire protection services. The Town Supervisor (Supervisor) is the chief financial officer and is responsible for the day-to-day financial operations, …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… licenses or registrations. Of those, auditors selected 170 used car dealerships and repair shops with lapsed … indications of continued operations; such as multiple cars being worked on, signs advertising services requiring … that were open or filed with DMV between January 1, 2014 and December 16, 2016, nearly a quarter (22 percent) …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… Property Group Inc. , the largest shopping mall operator in the United States; and Brown-Forman Corp. , the maker of … corporate funds for political purposes, especially now in an election year with bitter political divisions on … more companies to do the same. Public disclosure is always in the best interest of shareholders.” Since the 2010 U.S. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalState Agencies Bulletin No. 563
… 821 Univ at Albany Fund 822 SUNY Binghamton Fund 823 SUNY Buffalo Fund 824 Stony Brook Fund 825 Empire State Fund 826 SUC Brockport Fund 827 SUC Buffalo Fund 828 SUC Cortland Fund 829 Fredonia Coll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesOpinion 2001-3
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that … its sewer rents at an amount that would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… certain balance sheet accounts and reviewed the Town’s 2020 through 2024 Annual Financial Report (AFR) filings as of … was not properly closed to fund balance at the end of the 2020 through 2023 fiscal years. Comply with New York State … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, according to the annual … employees, and agencies need to ensure the use of overtime hours is justified and services are delivered safely and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Case Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from … through October 2022. About the Program An important goal for many older adults and their families is to be able to …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… recent forecast by the Division of the Budget contained in the Mid-Year Update to the Financial Plan. While tax … this transition period. “Tax collections performed well in December, and the state’s economy and finances continue … last year, and $386.2 million higher than anticipated in the latest projections but $1.1 billion higher than …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingState Comptroller DiNapoli Releases Audits
… (2022-F-8) The initial audit determined that weaknesses in key management controls, including communication, … City streets and sidewalks efficiently and effectively. In addition, deficiencies in operations’ inspection process and rating calculations …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… court purposes. As a result, there were 819 unpaid parking tickets, totaling $27,301 for the audit period. The court also had up to $1.1 million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Billions Needed for Repairs to Local Bridges
… in developed areas, which have limited space to expand bridge structures to handle increased traffic flows or meet … Transportation's Federal Highway Administration National Bridge Inventory. For local bridges, those in New York City … flat in recent years. In 2016, the state created the BRIDGE NY program to support local bridges and culverts. As …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesLawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… The Town disbursed FFI tax proceeds totaling $11,401 in calendar years 2023 and 2024. Audit Summary Town officials did not properly … the 2023 and 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District and the Windsor Central School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 1669
… to saving the transaction: Agency Actions Agencies should run the following Locked Query to monitor their employees … on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can be run at any time and will display the employee’s Dept ID, Empl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionChautauqua County – Investments and Payroll (2016M-147)
… includes two cities, 27 towns and 15 villages. The County is governed by a 19-member County Legislature. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Madison …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Special Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefit