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DiNapoli: Local Government Debt Levels Off
… DiNapoli said. “Too much debt can make it difficult for a community to adjust if a recession hits or can limit … school districts, with Buffalo City School District at the high end with $807 million in outstanding debt. The Rochester … in debt. Worcester Central School District in Otsego County had the highest debt per student at $57,410. Counties …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offContributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to … Governor signed legislation creating Tier 6. Members of this tier enrolled in a retirement system after March 31, 2012. This legislation authorized the creation of a new Tier 6 …
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)
… proper oversight of a fire district’s financial resources. This includes properly safeguarding financial resources to … effectiveness, and prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and … response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Comptroller DiNapoli Releases Municipal Audits
… work. Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (Tompkins County) During the audit period, facility officials completed several energy performance improvements. Officials replaced the aging … boilers with high-efficiency units. As a result of these energy performance upgrades, the facility realized a 40 …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Selected Aspects of the M9 Rail Car Project Management (2020-S-50) In 2013, LIRR awarded …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… May 10 by Nevada's Clark County District Court Judge Joe Hardy, Jr. The amended complaint , which DiNapoli and the …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceState Comptroller DiNapoli Releases Audits
… and two were not implemented. Department of Labor (DOL): Examination of Unemployment Insurance Willful Overpayments (2016-BSE1-02) DOL did not consistently assess penalties in accordance with law and/or DOL procedures resulting in the failure to assess up to …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… million for services that were not allowed in combination with the daily hospice rate; $2.4 million for drugs, durable medical equipment, home care, and other services that are covered under the … and junk and salvage facilities and licensing of inspection stations. Where facilities are found to be in …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments to Eye Care Providers (2015-S-6) Auditors identified … for services. As a result of these weaknesses, six eye care professionals who did not fully comply with the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bohemia Fire … of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … State Comptroller DiNapoli today announced his office completed audits of Bohemia Fire …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… and hotel staff, that regularly and customarily receive tips. As a result, parking lot and coat room attendants, who … workers and home health aides who generally do not receive tips will not. In 2031, when these temporary provisions …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… all they had to give,” DiNapoli said. “We come together on this tragic anniversary, in New York and across the country, …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksDiNapoli Statement on NYC's 2025 Budget Modification
… State Comptroller Thomas P. DiNapoli issued the 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 … State Comptroller Thomas P DiNapoli issued the following statement today regarding New York Citys 2025 budget …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… discrimination. “Shareholder proposals can result in corporate reforms that can create significant value for …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleAccounts Payable Advisory No. 62
… authorizing a vendor to provide goods or services at a dollar amount within the agency’s authority as set in law or … accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersClyde-Savannah Central School District – Network Access Controls (2020M-122)
… In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to … pandemic, as the District moves to increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Sandy Creek Central School District – Reserve Management (2023M-43)
… overfunded, and over $1.2 million was improperly transferred from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Davenport - Transparency (2018M-85)
… complete report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not … maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85