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State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … have not established a policy or written procedures to ensure that all overtime hours worked by department … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases State Audits and Examinations
… (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in … An initial audit issued in July 2015 found that applicants for Mitchell-Lama-financed units who were next in line for a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-326
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedTown of Spencer – Procurement (2025M-100)
… (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – September 30, … A town board and town officials should seek competition for purchases to help ensure the town is receiving the … quality goods and services at the lowest price possible for taxpayers, while also preventing conflicts of interest …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Employer E-News Archive — 2025
… Administrators: Ensure Staff Can Access Pages and Receive Notifications Time is Up to Switch to Enhanced Reporting Most … Before You’re Billed Search and Manage Retirement Online Notifications Make Sure You Have the Correct Security Role …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025State Comptroller DiNapoli Statement on New York City Budget
… update. “The $124.7 billion New York City Fiscal Year 2027 Budget and Financial Plan lays a path towards a stronger … at the cost of making the city less affordable. The FY 2027 budget removes actions that would broadly increase the … downturn. However, the choices made to balance the FY 2027 budget highlight fiscal stresses that still exist and …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations. These taxes are … Growth Factor – The amount local governments are permitted to increase their real property tax levies. Either two … levy limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years … Accounting Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… sector grew by 42 percent, faster than the 30 percent rate for total private sector employment. Establishments and total … agents and other single-person businesses. In 2018 (the latest year for which data are available), the sector … sports subsector. Still, the sector overall included 26 large establishments that had 500 or more employees, 14 of …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19State Agencies Bulletin No. 1920
… checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 - Non-Negotiated and/or Undeliverable New York State … State Agencies Bulletin No 1920 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Comptroller DiNapoli Releases Audits
… Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New … of Buildings – Oversight of Building Construction Site Safety (Follow-Up) (2023-F-32) The New York City … construction sites to promote the safety of all people who visit, live, and work in NYC. A prior audit, issued in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportComptroller DiNapoli and Attorney General James Announce Takedown of $9 Million Medicaid Fraud Scheme in New York City
… the name EyePic, were charged with 15 crimes for operating eye care clinics throughout New York City that falsely charged Medicaid for eye surgeries that never happened. An investigation by the … “Scammers who steal from Medicaid are corrupting our health care system and taking funds meant to support our …
https://www.osc.ny.gov/press/releases/2026/06/comptroller-dinapoli-and-attorney-general-james-announce-takedown-9-million-medicaid-fraud-scheme-newDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying … returns. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… at Open Book New York http://www.openbooknewyork.com/ , a transparency website launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. … dollars and assets,” DiNapoli said. “We’re working to open the books and let the public see public authorities’ …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adopted budgets that included real property tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to existing equipment, much of which the district did not …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… Pasqua and the New York State Police today announced that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village … arrested for allegedly stealing $73,725 from the Village. “Nancy Berger is accused of stealing funds from the Village of … Pasqua and the New York State Police today announced that Nancy Berger 55 formerly the ClerkTreasurer of the Village of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-village