Search
DiNapoli: Local Government Debt Levels Off
… $43.6 billion in total outstanding debt in 2018, according to a report released today by New York State Comptroller … local governments to build roads, bridges, and schools and buy equipment,” DiNapoli said. “Too much debt can make it … amount of debt varied greatly among school districts, with Buffalo City School District at the high end with $807 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyElevator Safety
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB inspects some … The Metropolitan Transportation Authority is responsible for the inspection and testing of its elevators. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyControls Over Equipment
… community-based primary care sites located across the City’s five boroughs. The network provides comprehensive health … equipment is disposed of, information pertaining to that item is purged from FAM. As of June 30, 2017, FAM contained … collectively for $1.7 million, were recorded in FAM as one item without identifying the actual location of the 600 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State … of Graduate Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs … To determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHeat and Hot Water Complaints (Follow-Up)
… owners must ensure that apartments in their buildings are safe and well-maintained, which includes providing … a minimum temperature of 120°F. Tenants who believe they are not receiving the required services can file a complaint … City’s 311 municipal service system (NYC311). Complaints are automatically forwarded to HPD for response. HPD …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
… and detect incidents, TMC staff use video surveillance cameras and media broadcasts. DOT is also part of the Joint … utilizing 160 microwave sensors, 50 traffic video cameras, and 100 E-ZPass readers. The objectives of our … did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… over a short period of time to prepare them for future careers in occupational fields such as dental assisting, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSUNY Bulletin No. SU-382
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely completed, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct … Online (NYSPO). Affected Employees: All active employees of New York State enrolled in NYSPO. Background: It is … The purpose of this bulletin is to inform agencies of new functionality …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityCost-Saving Ideas: Reviewing Your Revenue Collection Process
… of your local government can reduce the amount of staff time devoted to clerical duties. This may include use of a … payments for your local government. (Payments can include real property taxes and special assessments which are … Credit Card Payments Providing residents the option to pay for fees, fines, taxes or other charges by credit or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … School District – Financial Condition (Lewis County) In recent years, the board has balanced its adopted budgets …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-323
… Additional Pay earn codes begin with “C” for “CUNY” and are easily accessible in the PayServ drop down box. In … Additional Pay Transactions When non-pensionable earnings are initially started, the transaction must include the … non-pensionable earnings before the pensionable earnings are started. The coinciding pensionable earnings should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyTown of Lee – Financial Management (2025M-63)
… ensure levels do not exceed a reasonable amount and funds are not unnecessarily being withheld from productive use. The … operating surpluses. If reasonable fund balance levels are not established, and beneficial uses of fund balance are not identified and implemented, this unnecessarily …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without adequate supporting … totaling $484 made through an online payment system and at a local coffee chain. Although officials claimed that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61City of Ithaca – Records and Reports (2025M-114)
Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114State Comptroller DiNapoli Releases Municipal & School Audits
… fund and $168,000 to $225,000 in the highway fund. Valley Stream Union Free School District Thirteen – Disbursements (Nassau County) … 615 checks totaling $4.8 million. Rockville Centre Union Free School District – Information Technology (IT) (Nassau …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure online banking access was limited to board-authorized users because … control overtime worked by the facilities and operations department employees. The department’s overtime costs were …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits