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Comptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Hannibal Fire Company to pay for construction of a go-kart track on its property. He claimed it would help raise money … dues, concessions, and rentals, were to go toward track operation and maintenance. An audit by DiNapoli’s … that Chris Emmons kept over $9,662 from the go-kart track. Additionally, when questioned, Chris Emmons produced …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Comptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Morristown Fire District – Board Oversight (2025M-101)
… [read complete report – pdf] Audit Objective Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Did the Morristown Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected … Whether a board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with employer-provided … withheld for tax year 2021. Failure to meet deadlines may result in negative tax consequences for employee. If an … refer to IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS Publication 15-B …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in the … program designed to promote firearms proficiency and safety. This program shall be developed and implemented by … Public Employees Federation PEF Firearms Training and Safety Incentive Program Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDivision of Housing and Community Renewal Bulletin No. DH-108.1
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 Retroactive 2% Salary Increase and provide instructions for payments not processed … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… evaluate tuition rates for reasonableness. Contact the New York State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… adequately managed nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) … to a student (e.g., authorized staff, third-party vendors and shared accounts). Officials also did not adopt an IT … adequately managed nonstudent network user accounts and developed and adopted a comprehensive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… with law enforcement to bring offenders to justice and recoup stolen public money. My thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector … and fuel to conduct rent inspections throughout the New York metropolitan area. The objective of our examination was … Background The employee’s official station was New York City, and all of his assignments (alternate work …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelOpinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to … to create a more transparent, understandable process for reporting finances, they must improve the systems and … but also in his efforts to shore up New York City's financial base. As part of New York State's Financial …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … said. “Auditors found tens of thousands in monthly hotel costs and expensive dinners on the public’s dime at a … and some of his lodging at the Fairmont Hamilton Princess hotel to his state-issued credit card for a six-day birthday …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabs