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DiNapoli: School District Tax Levy Cap at 2%

… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Town of Saugerties – Information Technology (2015M-117)

… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

DiNapoli Statement on Legislation Restoring Contract Review Authority

… 18, 2022. “The Comptroller’s independent contract review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authority

Distribution of Utility Arrears in New York State

… July 2022 PDF Version One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or … One impact of the devastating job losses incurred during the early …

https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-state

Glossary

… reporters of abandoned property to report penalty free and, in some instances, holders who have filed in the …

https://www.osc.ny.gov/unclaimed-funds/reporters/glossary

XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures

… Liquidating a purchase order will also allow Office of the State Comptroller (OSC) auditors to access purchasing … refer to Section 4.E – Identifying and Processing Vouchers of this Chapter, for more information about identifying and … (FOB destination). Though generally exempt from payment of sales tax on its purchases, New York State is required to …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-order

IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions

… include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or … include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or … and gutters, streets, sidewalks, rest areas, drainage systems, lighting systems, historic monuments, and similar …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects

Review of the Enacted Budget: State Fiscal Year 2021-22

… - (4) (4) (8) Miscellaneous Receipts 106 366 474 502 Mobile Sports Wagering 99 357 474 493 Allowance of Certain … and 40 percent to Community Grants Reinvestment Fund. Mobile Sports Wagering Online sports betting will be … A tax will be imposed upon the gross gaming revenue from mobile sports wagering. The rate of the tax will be …

https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22

State Agencies Bulletin No. 1674

… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … a “Taxable Expense” (Earnings code TXE).The final transfer of taxable travel reimbursements for 2018 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursements

State Agencies Bulletin No. 1596

… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2017 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursements

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Frontier Central School District , Iroquois Central School … and the Wyandanch Union Free School District . "In an era of limited resources and increased accountability, it’s … Frontier Central School District – Procurement of Professional Services (Erie County) The district did not …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments

… Greene County couple today pleaded guilty to grand larceny for stealing over $35,000 in pension payments, New York State … in Greene County Court. In April, the couple were arrested for cashing pension checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-payments

DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy

… Food insecurity is increasing in New York, with one-in-nine households (11.3% or 875,000 … children when schools are closed in the summer. It is estimated the Summer Electronic Benefit Transfer Program … Food insecurity is increasing in New York with oneinnine households 113 or …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economy

Sex Offender Registration (2014-MS-2)

… county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our audit was to determine if local law enforcement … a Sex Offender Registry within the NYS Division of Criminal Justice Services (DCJS). SORA was enacted to …

https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2

Oversight of Selected Aspects of Traffic Controls (Follow-Up)

… of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). About the Program The … the New York State Department of Transportation. Midtown in Motion (MiM), a congestion management system, is used by …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-follow

State Comptroller DiNapoli Releases Municipal & School Audits

… loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … accounted for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required … The district also did not obtain written quotes for the purchase of certain items from three vendors totaling $17,762 …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

Monitoring of Select Programs (Follow-Up)

… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47 ). About the Program The … To assess the extent of implementation of the five recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-follow

DiNapoli: Young People in NYC Still Face Double-Digit Unemployment

… unemployment is currently 5.6% in New York City, and 3.4% in the nation. “The city must take steps to strengthen … and the country. Young men in the city remain the only age and gender group to continue experiencing a high …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemployment

State Comptroller DiNapoli Releases School District Audits

… that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60% of the timecards (25 of 41) were incomplete as a result of …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0

Village of Churchville – Financial Management (2025M-128)

… complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance? Audit … 30, 2025 Understanding the Audit Area A key measure of a village’s financial condition is its level of fund … Did the Village of Churchville Village Board of Trustees Board effectively …

https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128