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State Comptroller DiNapoli Releases School District Audits
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … compliance, which resulted in apparent overpayments of $2,180. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsSmall Businesses and the Economic Recovery: Work in Progress
… recent week for which data are available. FIGURE 1 – Share of Small Businesses Reporting Negative Effect from … that are similar to the national average. FIGURE 3 – Share of New York Small Businesses Surveyed Reporting … Business Pulse Survey Another challenge is that a growing share of small businesses in New York have reported supply …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressOpinion 88-24
… program, where reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in … costs include gasoline, electricity, the cost of use of a tractor and compensation for the spouse's time in preparing … of gasoline and electricity, but also for the use of a tractor and for labor in preparing the pond. Under these …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … $416,237 in overpayments on inpatient claims that hospitals billed to Medicaid that contained a severe … Preschool Special Education Itinerant Teacher services to children with disabilities who are between the ages of three …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% … lower than the rest of the nation. “New York’s labor force is the backbone of our state’s economy, and its … almost twice that of people without a disability. Labor force participation for this group was 40% in 2020, trailing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakDiNapoli Announces Latest Fiscal Stress Scores
… 25 municipalities across the state as fiscally stressed . This year's list, which includes ten counties, six cities and … the second-highest category of "moderate fiscal stress." This includes: Franklin and Rockland Counties; and the cities … towns of Clarkstown, Covert, Dayton and Elmira. Earlier this year, 38 municipalities and school districts were …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1895
… Purpose The purpose of this bulletin is to provide agencies with the schedule for … payroll processing dates that the agencies must follow. This bulletin provides agency entry deadlines for the … to report the problem. Questions Questions regarding this bulletin may be directed to the Payroll Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesCUNY Bulletin No. CU-722
… Purpose The purpose of this bulletin is to provide guidelines and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeCost-Saving Ideas: Overtime Planning and Management
… hour earlier and later Monday through Thursday. If you use this schedule, you must consider that overtime averted on …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal Audits
… Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal climate, … totaling more than $310,000. Cortland County – Public Water Supplies (2016M-318) County officials properly oversaw the water testing performed by the public water supplies and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Town of Spencer – Disbursements (2025M-35)
… they will initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Weedsport – Financial Management (2025M-76)
… Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, … rating, and enables long-term financial planning. The Board is responsible for managing the Village’s fund balance, … Did the Village of Weedsport Village Board of Trustees Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Audits
… While the agency has taken some steps to address this issue, staff vacancies and new responsibilities continue …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… issues under The New York State Constitution, because no contract was in place at the time. The constitution generally … did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
Did the Cuylerville Volunteer Fire Department Inc Department officers and membership provide adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… [read complete report – pdf] Audit Objective Did the Village of … and collections? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area The Village provides … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5XI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … contracts entered into by State agencies and the Office of General Services (OGS): State Agency contracts over … This Section provides a summary of the Office of the State Comptrollers OSC prior approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… used to calculate this benefit will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to a police superior …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… used to calculate this benefit will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to a police superior …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit