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DiNapoli: Local Government Debt Levels Off
… the slower debt growth over the last ten years is that school districts have borrowed less. “Borrowing helps local … 2018. New York City debt is not included in this analysis. School districts have the lion’s share of local debt at $17.1 … of costs in 2018. The amount of debt varied greatly among school districts, with Buffalo City School District at the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offContributions – Special 20- and 25-Year Plans
… rate in the Section 383-e plan is higher than contribution rates for Tier 5 and 6 members in other retirement plans—see chart below. Comparison: In other PFRS retirement plans, most Tier 5 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsSUNY Bulletin No. SU-319
… must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary, and … rate has changed and if an update to an employee’s Percent of Earnings is needed. The Savings Plans page must … Date fields. Enter employees’ date of membership into Election Date field. Carry the same election date forward …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planCincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Comptroller DiNapoli Releases Audits
… used to award the custodial services contracts – was in its best interest and did not follow guidelines and submit … for-profit special education provider located in Holbrook that provides preschool special education … In 2013, LIRR awarded a contract to procure new M9 train cars. The contract includes an initial base order of 92 cars …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… and fire safety issues, such as exposed wiring and missing smoke detectors. Further, OTDA had not provided local Social …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… in the hospital. Department of Labor (DOL): Protection of Child Performers (Follow-Up) (2018-F-24) An initial audit … a sound and effective system of internal controls for the Child Performers Unit and did not have the necessary controls … in the initial report. Department of Motor Vehicles (DMV): Registration and Enforcement of Automotive Service, Sales, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1State Comptroller DiNapoli Releases Municipal Audits
… several energy performance improvements. Officials replaced the aging cogeneration system with four … efficient mixers to improve capacity and efficiency and replaced aging boilers with high-efficiency units. As a …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… still carry, to mourn the victims of the attacks, and to honor the courage and dedication of the first responders and …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksState Comptroller DiNapoli Releases Municipal Audits
… , Jefferson Community College , City of Lockport , Sullivan County Community College , City of Troy and the West … budget is in compliance with the property tax levy limit. Sullivan County Community College – Information Technology … Authority Jefferson Community College City of Lockport Sullivan County Community College City of Troy and the West …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… in the Medicaid program and prevent improper payments for services. As a result of these weaknesses, six eye care … of Health: Medicaid Program, Managed Long Term Care Premium Rate Setting (2015-S-30) Two managed care … (SED): Brookville Center for Children’s Services Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… many tax changes included in the 2017 Tax Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and … to DiNapoli’s report. These minimal tax benefits, along with the significant cuts in safety net spending included in … business unequally. For example, approximately 6% of the jobs in New York are in occupations, such as wait staff, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Comptroller DiNapoli Releases Audits
… in the reports it submits to the state and posts on its website. In addition, NYPA has not been consistent in how it …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli Statement on NYC's 2025 Budget Modification
… following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 … to outpace the city’s projections. The preliminary budget, due in January, is expected to include updated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… does not approve claims prior to payment, the audit committee did not review canceled checks and the committee chairman for a fund-raiser did not maintain an … Approve claims prior to payment, ensure that the audit committee obtains and compares canceled check images to paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … did not have written policies in place directing how and when adjustments were to be applied to customer accounts or …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Franklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Kings Park Central School District – Fuel Inventory (2015M-282)
… our audit was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, … Findings District officials have not adopted a policy for fuel inventory accountability and there were no written … provide guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282