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Cincinnatus Fire District – Board Oversight (2025M-77)
… or how it should be monitored. Lastly, when Board members do not complete the required fiscal oversight training, they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77SUNY Bulletin No. SU-297
… the non-leap year calculation for affected records, which do not have an existing row on the Job Data page, with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfTown of Lee – Financial Management (2025M-63)
… The board should manage fund balance to help ensure levels do not exceed a reasonable amount and funds are not …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Elmira City School District – Capital Projects (2025M-21)
… RFP process to obtain proposals. When District officials do not solicit competition in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Cohocton – Procurement (2025M-13)
… approximately $21,000. When officials and employees do not solicit competition as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… Furthermore, when the dollar amounts of disbursements made do not match the Town’s records, the transparency of actual …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35SUNY Bulletin No. SU-225
… to the Leap Year calculation for affected employees who do not already have an existing 09/01/15 row on Job Data. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calCUNY Bulletin No. CU-323
… the appropriate end date. If the non-pensionable earnings do not already have an end date, the agency must add a row to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Agencies Bulletin No. 1134
… line number changes, use LNR (Line Item Realignment); do not use MOV. Upon approval by NYSTEP, agencies must then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012City of Yonkers - Budget Review (B19-6-5)
… tax limit. We caution the City that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… Thomas P. DiNapoli found the state’s Office of Children and Family Services (OCFS), which oversees the locally … protected,” DiNapoli said. “New York’s Office of Children and Family Services (OCFS) consistently finds flaws in child … operations so they can better respond to abuse complaints and save children’s lives.” DiNapoli’s audit found OCFS can …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… makes the upcoming 2020 Census so critical. New York must do all it can to ensure a complete and accurate count of its …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… as required, giving stakeholders information they can use to make financial decisions, a number do not,” DiNapoli said. “Failing to file for three or more years calls into question the … financial management. When a local government fails to keep this public information current and accessible, it …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… the use of AI. It was among the first to establish a Task Force dedicated to examining the responsible use of … pace with this rapidly advancing technology. Despite the Task Force's recommendations and the expansion of AI …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… producing goods, providing services, and participating in commerce as workers, consumers, and business owners. For … businesses, travel to commercial districts, and engage in everyday economic activity. When fear disrupts these basic … to ensure the economic stability our communities require. James A. Diossa, Rhode Island General Treasurer Julie Blaha, …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationChild Care and Development Block Grant – Federal Funding and New York
… York City As of the City’s latest projections (January 2025), CCDBG is the second-largest source of federal funding … of child care services’ costs (see Figure 1). While enrollment dropped during the pandemic, ACS reported average child care voucher enrollment of 71,039 in FY 2024, exceeding pre-pandemic …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantComptroller DiNapoli Releases School Audits
… records. Service level agreements for IT consultants also do not adequately identify who is responsible for various …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… soliciting competition, but the district chose not to do so. East Moriches Union Free School District – Claims …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… urging them to reject Elon Musk’s trillion dollar proposed pay package for a lack of defined goals and to vote against … from potential legal accountability. “Elon Musk’s latest pay proposal is indefensible in both scale and design,” … down the holdings of every other shareholder. This pay proposal is not pay for performance — it’s pay for power. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesShareholders Cheer Lowe's New Green Energy Initiatives
… of climate change, and they're increasingly stepping up to do their part to reduce those impacts," said Winston Vaughan, … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiatives