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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … a one square mile area with approximately 1,200 homes and businesses. The District’s general fund expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… pickup services to more than 55,000 households and commercial businesses, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to seek repayment. Require that all employees complete and sign time records and complete leave requests, documenting …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256State Comptroller DiNapoli Releases Municipal Audits
… or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, auditors found the town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s … as 1,257 days late. The audit included two recommendations to help the Board improve its oversight of the District’s … The purpose of our review was to assess the Ticonderoga Joint TownVillage Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Yonkers – Budget Review (B18-6-7)
… overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt and interest costs if it issues debt for these special projects. The City’s adopted budget does …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… DiNapoli testified today before the U.S. House Committee on Financial Services Subcommittee on Diversity and Inclusion. The hearing, titled “By the … Commitment to Diversity, Equity and Inclusion,” focused on how investors utilize such data. DiNapoli said research …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… and services has increased the cost of doing business for many local governments,” DiNapoli said. “My office is closely monitoring the impact that inflation is … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… $242 million from May of last year. “Sales tax collections for most local governments were quite strong in May, as … for goods and services in the state,” DiNapoli said. “My office is closely monitoring New York’s economy, including … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayState Agencies Bulletin No. 446
… account management information. The new on-line enrollment form requires a "yes" response to the " Are you employed by … will direct the employee to the correct direct deposit form. Upon completion of the enrollment/change process, … will be instructed to print the on-line enrollment form and provide a signed copy to their payroll office. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsState Agencies Bulletin No. 954
… codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented employees in … in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on September 1, … information Each active mentor will receive a mentoring premium of one thousand dollars ($1,000) annually. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindTioga Fire District – Audit Follow-Up (2022M-170-F)
… the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the … District – Board Oversight (2022M-170), released in January 2023. The audit determined the Board did not always … to assess the Tioga Fire Districts District progress as of January 2026 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fDiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among the fastest growing in the … since the Great Recession, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report … The opening of the Cornell Tech campus on Roosevelt Island is an exciting example of the public and private sectors …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDeath Benefits
… or beneficiaries. Your beneficiary information is listed in your Retirement Online account and on your Member … call 866-805-0990 and press 3 then 1. We’ll also need a certified death certificate. After we receive the death …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 92-22
… in administrative or judicial proceedings brought for the purpose of reducing the assessments of real property for tax purposes. Article 18 of the General Municipal law … (see General Municipal Law, §802). The term "contract" for purposes of article 18 is defined to mean any claim, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… renewal term, provide certification (ST-220-CA) to the contracting agency that the requisite (ST 220-TD) … in writing to waive the certification requirements. The contracting agency should request OSC's concurrence on their … in all contract packages submitted to OSC for approval. Contracting agencies should visit the Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… provided to our office within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025m