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State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to develop … high-tech projects within the SUNY Polytechnic and/or Buffalo Billion portfolio to ensure that taxpayer money was …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli Issues Report on Transparency of Village Fiscal Activities
… New York State Comptroller Thomas P. DiNapoli’s office released a … required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of … mismanagement.” For fiscal year 2023, 246 (46%) of the state’s 532 villages filed their AFR with the State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesAdministration and Monitoring of Financial Assistance to New York City Businesses
… public benefits in accordance with the project and/or lease agreements. The audit covered the period from July 2013 … decisions regardless of applicant status. Revise NYCIDA’s lease agreement to include penalty clauses that reduce …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively … board adopts a local law to override the tax levy limit. 2 Town of Hornellsville – Financial Management and Town Clerk … Did the Town of Hornellsville Town Town Board Board effectively …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts … are two invoice lines, each with its own distribution line, that are required to be entered by the agency. These lines must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… documentation and the same county department was deficient in providing required follow-up services at the time of the … DiNapoli’s auditors reviewed a random sample of 400 cases and found 43 cases among five local departments where either nursing …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Chateaugay – Real Property Tax … $80,126 in tax reductions. Finally, the assessor did not have any documentation on file for four properties receiving … receiving senior citizens exemptions and the owners may have incorrectly received $2,551 in tax reductions. Etna …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 93-25
… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2State Police Bulletin No. SP-175
… subsequent rows on Job Data will be updated automatically by inserting additional rows with the Action/Reason code of … such as, but not limited to, GRV and its adjustment code AGR will not be processed by the program. The agency will need to enter a row onto the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… of OSC’s automatic processing. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 234 and 235 of the … Salary Increase effective April 1, 2016 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedOpinion 2006-3
… discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… FY 2027 (18% of city-fund revenues), even when adjusting for stronger revenue collections. “The city’s steps to close … services such as mental health programming, enhanced rental- and food-related income supports and access to legal counsel, if it intends on continuing those services. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… are from users of E-ZPass with the rest through Tolls by Mail. In 2021, the Thruway collected $804 million from tolls … device isn’t returned another $16 fee is added. Tolls by Mail that aren’t paid in 30 days trigger a warning notice and …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesState Agencies Bulletin No. 2011
… Nassau, Rockland, Suffolk and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible … employees in Orange, Dutchess and Putnam counties earning Location Pay Mid-Hudson Adjustment (LMH) will receive an … Field on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … Online: Retirement Online is the fastest, most convenient way to apply for a loan. You can see how much you are … have an outstanding loan with NYSLRS and want to take another loan: Sign in to your Retirement Online account to …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… effort they put forth in identifying and prosecuting this crime. Their hard work and cooperation with the New York … who resigned or retired. Before submitting her resignation letter, she wrote herself a final check for $26,613, which … on Aug. 7 by Judge Chauncey Watches of Steuben County Court and her pension forfeiture ordered by Judge Patrick F. …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonFinal Average Earnings
… Tier 6 Final Average Earnings Now Highest 3 Years A new law improves the pension … NYSLRS Tier 6 members. When you retire, your final average earnings (FAE) will be based on the average of your three highest consecutive years of earnings, the same as other members. These improvements apply …
https://www.osc.ny.gov/retirement/members/final-average-earnings