Search
State Comptroller DiNapoli Releases Audits
… not implemented. Metropolitan Transportation Authority – Fare Evasion (Follow-Up) (2022-F-23) For 2018, the … to fare evasion at New York City Transit (Transit) and MTA Bus. Among other actions, the MTA launched the Fare … 2019. Since the initial report was issued, the subway and bus fare evasion rates have increased. The first quarter of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Syosset Central School District - Payroll (2018M-42)
… to employees. Except for minor deficiencies discussed with District officials, compensation paid and benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… in a timely manner. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is … to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractComptroller DiNapoli Releases State Audits
… Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up) (2015-F-25) An initial … that Medicaid made improper payments totaling $94,460 to Davis Ethical Pharmacy. Auditors determined that Davis Ethical likely fabricated nearly all of the improper …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… the cost of a water supply district on a benefit basis ( cf. Town Law, §§202[3], 202-a, authorizing the assessment of … supply district to finance the cost of such a district ( cf. Town Law, §198[3][d], authorizing the establishment of …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School District , Spencer-Van Etten Central School District … his office completed audits of the Brewster Central School District General Brown Central School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1985
… in tax year 2022. Affected Employees Employees who claimed exempt from Federal, State and/or Local tax … Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who claimed exempt from Federal withholding for tax year 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… totaled $299,640 and revenues and redeposited startup cash 1 totaled $372,140. Audit Summary The Board did … supporting documentation for all revenues and redeposited startup cash totaling $372,140 that was received and … that addresses the recommendations in this report and forward it to our office within 90 days. For more information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Montrose Fire District – Claims Auditing (2025M-53)
… also subject to claims audit and approval. The District’s 2024 budgeted appropriations totaled $932,853 and, during … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53The North Country Is Among the Top Regions in the State for Agricultural Sales
… and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, making it the second highest producing region in the state. Access … eggs in Clinton County. The region is also known for dairy production. The region leads the way in other commodities …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… pandemic has, without a doubt, changed the world – and one of its most notable effects has been the acceleration of … must ensure that we do so responsibly. Audits, such as the one my office conducted in New York City, can help drive change by raising awareness of where risks lie. Understanding these risks and identifying blind spots is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beaver River Central School District , Clymer Central School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State Comptroller … announced his office completed audits of the Beaver River Central School District Clymer Central School District …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2000
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for … and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 88-34
… Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In … the enactment of traffic regulations by a town pursuant to the authority of Vehicle and Traffic Law, §1660, whether … the opinion that a public hearing was required pursuant to Town Law, §130 and that after adoption of the legislation, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … raised on a benefit basis are "assessed upon each ... parcel of land at the time and in the manner ..." provided …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… Fiscal Stress Monitoring System has identified seven villages and three cities in New York in some level of fiscal … two cities in “significant fiscal stress,” three villages and one city in “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, … the Chemung County District Attorney’s Office, and the New York State Police. “Ms. Miele allegedly used her position … public corruption through their continued partnership.” New York State Police Acting Superintendent Steven A. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found … the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New … and partnership in combatting public corruption." "This arrest once again demonstrates the hard work of law …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsCUNY Bulletin No. CU-118
… Purpose To explain the process for adding a TIAA/CREF retirement … and deduction codes 603 and 604 (TIAA/CREF arrears) to the benefit program AJC Agency Actions Agencies must … Type the employee's ID in EmplID and click OK. Be sure to select the Empl Rcd# that corresponds to the employee's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earnings