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New Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
Determine whether the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and … non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Industrial Development Agencies in New York State
Performance of Industrial Development Agencies in New York State
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCredit for Previous or Military Service – Article 14 Benefits
… if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From … & Employer Services Bureau. For reinstatement to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on Passage of Final State Budget
… of the hurtful policies that continue to come from the Trump administration. "We're evaluating the procurement … for when contracts must come to us for review and when a contract must be competitively bid. Our office rigorously …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetCUNY Bulletin No. CU-733
… A Consent Determination has been entered and filed on December 28, 2021 between the Comptroller of the City of … HPE and SD7, must be manually calculated and reported by the agency using Earnings Code AJR in Time Entry. The … Retired, or Deceased will be automatically cancelled by OSC with the exception of percentage-based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… been issued. Empire State Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire … Education Audit Initiative) – Jackson Child Development Center, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-21) Jackson Child Development Center, Inc. (JCDC), a New York City-based not-for-profit …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… county and either a local chamber of commerce or an empire zone corporation, if he serves, in a "shared capacity," as … contracting entities. We are informed that both the empire zone corporation and the chamber of commerce are … serves as a chair of the board of directors of the empire zone corporation. 1 Article 18 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… association is established pursuant to a special act of the State Legislature, and is authorized to receive … be expended only in the manner prescribed by the special act (see, e.g., 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St … Association of New York City v Higgins , 83 NY2d 156, 608 NYS2d 930 [rent stabilization]; Slattery v City of New …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… credit results in a PIT refund liability for the State. SALES TAXES Since sales tax revenues are earned by the State at the point of … Car Sharing Tax Medical Marihuana Tax Opioid Excise Tax Auto Rental Tax Hotel/Motel Tax Beverage Container Tax Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with … that Hamilton misappropriated more than $8,000 in fire company funds by allegedly taking “advance” payments on …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapTaxable Travel
… expenses appropriately. Background The employee’s official station was New York City, and all of his assignments … work locations) were within 35 miles of his official station. According to the State Travel Manual, the employee … work locations were within 35 miles of his official station. Therefore, the employee was not entitled to …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an … to establish a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adult