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Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights … Supplement (FHEPS) housing voucher program or its school class size mandate. While the city did add $3 billion … of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that revenues have …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… Village is governed by a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budget … the Board has adopted budgets that were not based on sound and realistic estimates of expenditures, and the … taxpayers. Establish written policies required by law and sound business practices for Village operations, including an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Yonkers – Budget Review (B17-6-11)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… used to repair building facilities and vehicles. 57039 Photo Photo supplies including film, media cards, lens’, photo developing chemicals, etc. 57040 Intra-Agency Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Agencies Bulletin No. 703-A
… that exist for an employee from 3/30/06 (Inst) or 4/6/06 (Admin) to the current date. For employees who have been paid … 2006 and have no rows dated 3/30/06 (Inst) or 4/6/06 (Admin) or after on the Additional Pay page, OSC will insert … have rows for IPP or IPF since 3/30/06 (Inst) or 4/6/06 (Admin) with no End Date , OSC will add an End Date to the row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaComptroller DiNapoli Releases School Audits
… Cooperative Educational Services – Procurement of School Food (2015M-358) Officials obtained food pricing for participating school districts at the lowest …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … and accurate accounting records, provide the board of trustees with monthly financial reports, or file the fiscal year 2024-25 annual financial report (AFR) with DiNapoli’s office, …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Public Health – 2022 Financial Condition Report
… other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the State Medicaid program …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… investment policy that can provide officials with a tool to manage finances more effectively and help ensure that … can help officials optimize how funds are managed, leading to better financial health and potentially more resources for … an average of approximately $530,000 in available funds to invest each month. The elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… laid out earlier this year on public and mental health, childcare subsidies, employment, safety, housing programs, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … pre-emptively monitor lengthy investigations or to analyze all delays to determine their root cause in order to … to assist businesses and non-profit organizations across all five boroughs retain employees during the COVID-19 …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Lake Placid Central School District – Transportation State Aid (2023M-95)
… complete report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all applicable transportation State aid for new bus … Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … transactions could occur and remain undetected. In January 2025, the Town hired a bookkeeper, and the current … For example, the highway fund incurred $263,016 in 2024 payroll expenditures that were processed and paid …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Oversight of Registered Apprenticeship Programs
… training relationships between an employer and employee (apprentice) during which the apprentice learns a trade. Each Program requires 1 or more … workers. Programs are generally offered at no cost to the apprentice by an employer, a group of employers, or a Joint …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOther Bulletin No. 24
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilOpinion 93-25
… STREETS AND HIGHWAYS -- Private Roads (lighting by village) VILLAGES -- Powers and Duties (lighting of private … right-of-way) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, §§6-626; 12-1200: A village which has provided lighting at village expense for a … Whether the village may continue to provide dusktodawn lighting at …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… against your contributions: You must be in active service and have at least one year of member service credit. … and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , … not clearly document its authorization of compensation for all village employees. Town of Cayuta – Board Oversight and … and accountability analyses were not performed for all court bank accounts. The town also lacked comprehensive …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-audits