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Town of Lee – Financial Management (2025M-63)
… general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the general fund and $300,000 in the highway fund). … excessive unrestricted fund balances to accumulate in both funds In addition the Board did not develop or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… documentation indicating that the services outlined in the rental agreement were rendered. A claim totaling … an automatic defibrillator (AED) without obtaining quotes in accordance with the District’s purchasing policy or … C includes our comments on issues raised in the District’s response. We conducted this audit pursuant …
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)
… or establish adequate controls to safeguard IT systems. In addition, the Board did not adopt an IT contingency plan … lose important data and suffer a serious interruption in operations. The Town’s technology use policy (IT Policy) … personal health and other miscellaneous personal use. In addition, one user conducted personal business activities …
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)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, … check numbers and amounts were correct), City officials did not maintain complete (e.g., certain transactions were … we determined the City Controller’s (Controller) office did not create or provide the Council with monthly reports …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114CUNY Bulletin No. CU-323
… and/or Job Data Earn code - refers to Addl pay earnings Adjustment codes = Addl pay earnings mid-period adjustments … down box. In addition, OSC has created an informational chart that includes applicable Reason Codes, Earn Codes and Adjustment Codes already in existence, as well as the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Comptroller DiNapoli Releases Municipal & School Audits
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s … estimated revenues by an average of $210,000 (42%) in the general fund and $180,000 (17%) in the highway fund. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… not monitor online banking transactions. As a result, the risk that the district may become the victim of a cybercrime … private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to … agreements. Rye Neck Union Free School District – Health Insurance Cost Savings (Westchester County) District …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… losses students suffered and to ensure they succeed in their educational goals.” Schools collaborate with service … During the 2019-20 school year, more than 464,400 students in New York public schools, or 18% of the state’s total K-12 … with disabilities were disrupted by abrupt shutdowns in March 2020 and a substantial reliance by school districts …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… ridership on New York City’s regional transit system is not recovering as hoped, leaving revenue well below … and federal relief runs out,” DiNapoli said. “Unless there is an additional influx of city, state or federal aid, the MTA is facing stark options for closing its budget gaps that will …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandEssential Plan – Federal Funding and New York
… health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP … the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for Medicaid, Child Health … insurance coverage from Medicaid to the EP, which resulted in a significant increase in coverage in 2025. As of March …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planCUNY Bulletin No. CU-453
… codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX Manhattan 100XX, 101XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1977
… from all PayServ job records, as well as agencies not in PayServ. Employee Contribution Rates: Wages Contribution … Note : Variable contribution rates must be entered in the Percent of Earnings field on the PayServ Savings Plans … Schedule when updating the Retirements Plan panel in PayServ. Eligibility Criteria Tier 6 members enrolled in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Police Bulletin No. SP-217
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … April 1, 2021 for Investigators and Senior Investigators in Bargaining Unit 62. Effective Dates The April 2021 … Increase to the 8 Year Seniority Pay will be processed in Administration Pay Period 1L, paychecks dated 04/28/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… Supreme Court. "For years, Ms. Mendez allegedly exploited her position to steal money meant to help children and families and used it for her own personal use," said State Comptroller DiNapoli. "Now, … investigation and work with the state Attorney General’s office and the state Comptroller’s office on this important …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The charge is … to bring him to justice." "Stealing public money is a crime against all of us. It is also a breach of trust that … pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption a class B felony The charge is …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… the industry lost a record $42.6 billion. Compensation at Goldman Sachs, Morgan Stanley, and JPMorgan Chase Investment Bank, …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Opinion 2012-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … that sells highway related products would have an interest in contracts between the company and the town to sell … however, would be required to disclose the interest in accordance with General Municipal Law § 803. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of … reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Homeless Services Housing Needs Assessment (Follow-Up)
… treatment for substance abuse, childcare services, and assistance with finding permanent housing. Local departments … 2023 Annual Report, the Office of Temporary and Disability Assistance (OTDA) oversaw a network of 580 transitional homeless shelters across the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-follow