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DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… State Comptroller Thomas P. DiNapoli, Ontario County District Attorney Jason MacBride, and Ontario County Sheriff David Cirencione announced that … serves,” DiNapoli said. “She will now be held accountable for her crimes and the Company made whole. I thank District …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required … January 1, 2016 to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for certain types of fuel and is imposed …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxMaintenance, Inspection, and Testing of the Event Recorder System
… founded in 1834, has grown to become the largest commuter railroad in North America. The LIRR has 124 stations on ten … of the train and the actions of the engineer. The Federal Railroad Administration (FRA) requires all locomotives to be … of Federal Regulations (CFR), periodic maintenance for the railroad is considered effective if 90 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemUnified Court System Bulletin No. UCS-187
… to members of District Council 37. Effective Date(s) Paychecks dated November 21, 2012 (Administration) … the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and … should the employee later return to the payroll. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Baldwin Union Free School District , Catskill Central School District , Cheektowaga-Sloan Union Free School District , Mechanicville City School District , … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance (Follow-Up) … report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability checks of … given priority. In a follow-up, auditors found the Canal Corp. has made progress addressing the issues identified in …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… (3)(c) of the Education Law and Section 170.12 of the Regulations. To the extent practicable, implementation of the … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… [read complete report – pdf] Audit Objective Did West Irondequoit Central School District (District) … A’s Profile section. Audit Summary District officials did not conduct all required drills or conduct all drills … that they met all drill requirements. Officials also did not conduct all required bus drills, did not ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is … the claims were paid without the full Board’s authorization or confirmation that all claims were supported … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether loan disbursements … IT security awareness training for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… finances, and the April sales tax figures show how deep it is cutting into municipal finances,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… Overtime hours increased 11.1% to 22.2 million over the same period. Overtime earnings comprised 7.5% of total … payroll spending in 2022, a significant increase from the 4.6% average from 2013-2021. “The workforce is the … that overtime use is justified and that employees are not pushed to the point of burning out.” Key Findings: Three …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highPublic Authorities
… authority is governed by a separate board of directors appointed by elected officials for varying terms of office. … that are levied by the authority, fees paid by the third party or appropriated payments from the State to repay …
https://www.osc.ny.gov/public-authoritiesOversight of Study Abroad Programs
… from SUNY OGA to campuses about partnership agreements approaching expiration were not received by officials at one … timely. Work with campuses to ensure SAP agreements approaching expiration are renegotiated timely to prevent …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsComptroller DiNapoli Releases School Audits
… procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Law Pertaining to SUNY Police Officers
… (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 … will I go back into Tier 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? … a municipality that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases Municipal Audits
… completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, … Company – Controls Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the … savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Groton … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Groton …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… available within the SFS. Bulkload transaction files must meet the file format requirements outlined by the SFS Program. State agencies must certify their files meet the file format requirements by conducting an end-to-end …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… structure, the lowest level at which a user will enter transaction information associated with its agency. … structure the lowest level at which a user will enter transaction information associated with its agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agencies