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City of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an … June 30, 2018. Local Finance Law Section 10.10(d) requires all municipalities that have been authorized to issue … the Mayor and Council. City officials did not implement all recommendations in our previous budget review letter when …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Agencies Bulletin No. 1893
… Earnings Code Description AOR Adjustment for OT and RCL ACO Adjustment for C-19 Overtime Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… and report Department funds? Audit Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire … and its mission. From January 1, 2023 through December 31, 2024, the Department deposited revenues totaling $225,198 and … was needed to manage the Department’s financial activities or determine whether all disbursements were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104CUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new bargaining unit and new titles. Affected Employees … and job information for the newly established titles as follows: Deduction Information Field Code Description … Local One Job Information Job Code Description 018282 Theatre Technician 018283 Lead Theatre Technician 018284 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andState Comptroller DiNapoli Releases State Audits and Examinations
… a utility’s performance. Higher Education Services Corporation: Tuition Assistance Program, Fordham University … contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Municipal Audits
… the former superintendent submitted five inaccurate claims to the New York State Consolidated Local Street and Highway … of governmental administration and was sentenced to a conditional discharge and given a $500 fine. Plattekill … audit of the justices’ records, as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundState Comptroller DiNapoli Releases School District Audits
… Central School District – Special Education Services and Medicaid Reimbursements (Tioga County) District … officials did not ensure that students received all services in accordance with their individual education … 729 eligible services (59 percent) totaling $12,170. Red Creek Central School District – Financial Management (Wayne …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Tax Collections Continue to Exceed Projections
… State tax receipts exceeded the Enacted Budget Financial Plan … impacts of the COVID-19 pandemic,” DiNapoli said. “Strong tax collections, coupled with an unprecedented infusion of … critical infrastructure projects. Cash report findings: Tax receipts through June totaled $30.9 billion, almost $17 …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as … implemented, and one was partially implemented. Until all recommendations are implemented, the Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fTown of Cato – Town Clerk/Tax Collector (2026M-34)
… timely 1 and accurately record, deposit, remit and report all collections? Audit Period January 1, 2023 – February 12, … reviewed, the former Clerk did not deposit and remit all collections within the timeframes prescribed in New York … timely1 and accurately record deposit remit and report all collections …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… sewer systems, many of which commingle the water from rain and snow melt with the wastewater from homes and … that improve water quality through projects such as rain gardens and stream bank stabilization. The New York …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… Authority’s New York City Transit division found it did not collect more than $13 million in fines and fees — … Authoritys New York City Transit division found it did not collect more than $13 million in fines and fees …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
… trust funds which have been held by the county treasurer for five years, without a further court order. Section … or the commissioner of finance of the city of New York, for five years, together with all accumulations of interest … the custody of the State for the benefit of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under section 392e the county clerk is only required to remit $95 of such fee to the State and whether consequently the county has been making …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… ahead that also carry risk,”DiNapoli said. “A federal waiver may bring as much as $8 billion in additional aid as … from 2009 through 2013. The $8 billion federal Medicaid waiver amendment approved in April 2014 by the Centers for … $171 million in 2014. For a copy of the full report visit Medicaid in New York: The Continuing Challenge to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… In an op-ed on Politico.com, New York State Comptroller Thomas P. DiNapoli and … California State Controller Betty T. Yee today called on the Securities and Exchange Commission to require … nonprofit, Ceres — we call on the SEC to require all corporations to disclose their climate risks on at least …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeJune 2002: Advance Refunding Bonds
… advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather … bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds