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State Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. Town of Brookhaven Local Development Corporation – Project … Court and Trust (2022-C&T-4) Upon receiving notification of the impending review of court and trust funds, the treasurer and county clerk …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton , Halfmoon … DiNapoli today announced his office completed audits of the Town of Deerpark Town of East Hampton Village of East Hampton …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0

Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)

… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98

State Agencies Bulletin No. 1860

… benefits paid to the employee by the agency through the NYS Statewide Financial System (SFS) Accounts Payable voucher … page: Earnings Begin Date: Enter the last date of the pay period Earnings End Date: Enter the last date of the pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefits

DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook

… aging New Yorkers are among those who may suffer the loss of services. Programs that help fund front-line responders, … also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state anticipates … taking to address the revenue loss and growing costs of fighting the coronavirus,” DiNapoli said. “New York is …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlook

Lawrence Union Free School District – Financial Management (2025M-115)

… manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to … review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal year financial … appropriations were for instruction, health insurance benefits and special education services totaling $17 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115

Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)

… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …

https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106

State Agencies Bulletin No. 1992

… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … LLS payments for newly eligible employees, the increases to the previously paid April 2019, 2020, and 2021 five (5) … ten (10) year LLS amounts, the new 15 year LLS amount, and to provide instructions for payments not processed …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-lls

Opinion 2004-7

… (enforcement of delinquent charges against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE … Delinquent water charges owed by users of the village water system who are located outside the village, may not be collected by the inclusion of such …

https://www.osc.ny.gov/legal-opinions/opinion-2004-7

DiNapoli and William Glasgall Op-Ed

… — coupled with generous spending and an over reliance on debt and accounting gimmicks enabled by cash basis budgeting — brought New York City to the … financial reports. This comprehensive accounting forced the city away from the cash basis accounting it had …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-ed

Opinion 89-4

… the town as depository is because the other bank refused to comply with the town's preferred policy of requiring … to be held by a third party custodian. (2) A town may sell obligations to a bank of which the town supervisor is a … in the case of default so that the municipality can continue to meet expenses. With regard to our …

https://www.osc.ny.gov/legal-opinions/opinion-89-4

State Agencies Bulletin No. 1828.1

… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … (based on the NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the … the NYS Position Number) is equal to 101-125 or 600 with a value of 101-125 in the Equated to Grade field, and the Comp …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-non

Opinion 88-77

… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …

https://www.osc.ny.gov/legal-opinions/opinion-88-77

CUNY Bulletin No. CU-704

… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the implementation of the New York State Paid Family …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leave

Town of Cambria – Capital Projects Financing (2017M-161)

… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population … Town of Cambria Capital Projects Financing 2017M161 …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161

Credit for Previous or Military Service – Article 14 Benefits

… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … To receive this credit, you must earn at least two years of credited service as a Retirement System member. Military …

https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-service

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

Industrial Development Agencies in New York State

… private companies to encourage local economic development. The goals of IDAs include increasing job opportunities and improving economic welfare within the municipality. Per state law, IDAs are required to report all financial and active project data in the Public Authorities Reporting Information System within 90 …

https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-state