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Unified Court System Bulletin No. UCS-303
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… to buy local and track how much the state was spending on food," DiNapoli said. "My auditors found the implementation … put in place since our audit began, New York farmers and food producers could see increased business from the state." … guidelines, and provide training on New York state food purchasing to agency personnel. OGS is also responsible …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Constable, Elmira, Evans, German Flatts, Mansfield, Oxford and Saugerties. Earlier this year, another 70 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 92-34
… AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges) PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges … when a court or administrative tribunal has assessed a parking fine or penalty and surcharge but receives payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York State Artificial Intelligence Governance
… establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period … to detect and respond to failures when they occur. Governance over AI systems, including transparency, should be …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Sidewalk Sheds
… and maintained by property/building owners (owners), site managers, contractors, and other responsible parties to … identified immediately hazardous conditions at this site and issued violations, but it did not refer the site to … as required. 27 of the 60 sheds (45 percent) had a total of 47 safety issues. In addition, daily inspection …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSelected Performance Measures
… Capital Construction, Metro-North Railroad (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit … of train cars) – and misleading – MDBF. Our review of how MDBF was calculated by the LIRR found that the agency did … not explicitly stated in the NTD Manual, those numbers are used to allocate federal funding. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal Audits
… The justice was unaware that the court clerk filed 11 of 15 monthly reports of money collected (73 percent) to … in cash and $10,810 in checks) was deposited between 11 and 69 days after the collections. Find out how your … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and sewer. The 2025 fiscal year end May 31, 2025 general fund appropriations totaled $2.1 million, water fund … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … the GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… of mine, and my office worked with the State Legislature in 2024 to create a way to fast-track money to people,” … expedite unclaimed funds payments of up to $250, with no claim required, has been incredibly successful,” McDonald … If anyone is unsure about a check received in the mail, they can verify it by entering the Claim ID at: …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York state (including New York City), while the number of jobs in goods-producing sectors continued a long-term … for all New Yorkers.” Over 85% of the almost 9.7 million jobs statewide, including New York City, were in service-providing industry sectors in 2024, with jobs in the health care and social assistance sector …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Edition Selected Economic Trends More Than 1.7 Million New York Adults Suffer from Food Scarcity New York ranks seventh among all the states in the percentage of adults who are experiencing food … New York ranks seventh among all the states in the percentage of adults who are experiencing food …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of … oversight and independent verification by town officials. Lakeview Public Library – Tuition Reimbursement and … completed audits of the Town of Berne Town of Broadalbin Lakeview Public Library Village of North Syracuse Town of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… due to inadequate, inaccurate and incomplete accounting records, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … auditors found Amsterdam officials lacked basic accounting records for the city’s cash, assets, outstanding debt and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… Once the district transitioned to using a fingerprint time clock it resulted in less accountability over timekeeping …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two audits issued today by New York State …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 89-7
… for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town board … a consent order entered into by the town board. The Real Property Tax Law requires most towns to have a board of … the changes in assessments determined by the board ( id .), and mail to each complainant a notice of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… Higher Education Services Corporation* IOL01 Interest on Lawyer Account Fund JUS01 Justice Center for the Protection …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Student academic and … begin examining school districts from every region of the state.” The school districts reviewed were: … ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databases