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Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)

To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdf

Opinion 88-4

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … by the certifying agency will be met." (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to …

https://www.osc.ny.gov/legal-opinions/opinion-88-4

West Irondequoit Central School District – Emergency Drills (2025M-85)

… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to … parents in advance of building drills, parents may not have sufficient information to ask questions about procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85

Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)

… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to … parents in advance of building drills, parents may not have sufficient information to ask questions about procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also … under the volunteer firefighters’ policy; did not have district financial records audited for 2011 and 2012 as …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits

DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs

… and a “team dinner” that included cocktails, according to a report released today by State Comptroller Thomas P. … exposed questionable expenses and ethical lapses that have no place in state government,” DiNapoli said. “Auditors … order. Downstate failed to protect the public’s money, and I urge the Joint Commission on Public Ethics to review this …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabs

City of Yonkers – Budget Review (B22-6-5)

… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … City’s eight union collective bargaining agreements (CBAs) have expired. The City could face additional expenditures …

https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5

DiNapoli: Trouble Ahead for Local Governments and Schools

… be severe for many municipalities’ finances, according to a report  released today by New York State Comptroller … or delayed, DiNapoli called on the federal government to provide aid to local governments before drastic service … last year. From March through May 2020, local governments have received $824 million, or 19.2 percent less, in sales …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools

DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year

… but $9.5 billion lower than the previous year, according to the March State Cash Report released today by New York … P. DiNapoli. The year over year decline was primarily due to a decline in Personal Income Tax (PIT) receipts resulting … footing, for now,” DiNapoli said. “While tax collections have exceeded projections, they were considerably lower than …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-year

CUNY Bulletin No. CU-739

… Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: The Earnings … Code UA6 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-payment

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … consistently appropriates fund balance that is not needed to fund operations. Two of the district’s reserves totaling … ensuing year’s budgeted appropriations. District officials have developed a multiyear financial plan to address current …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0

Higher Education – 2022 Financial Condition Report

… decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE enrollment dropped by 10.5 … CUNY after other federal and State grants and scholarships have been applied. The increase from 2016-17 to 2021-22 in …

https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the time employees worked. Once the district transitioned to using a fingerprint time clock it resulted in less … Purchase and Disposal (Wayne County) District officials have made limited improvements in their budgeting and …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-audits

DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments

… defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich themselves,” DiNapoli said. “I will continue to safeguard the state pension system and … died on March 4, 2020 and both pension payments should have ended. However, the Tuomeys did not report the death of …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-payments

Opinion 89-13

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … another municipality of this State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception does not apply to purchases from private sources. You ask whether …

https://www.osc.ny.gov/legal-opinions/opinion-89-13

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Clinton County) The town lacks effective procedures to ensure water and sewer charges are accurately billed, … on the annual operating budget. The sewer fund did not have sufficient cash to pay $296,000 of new debt service …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case

… the money by submitting fraudulent vouchers for payment to the Town of Erin.  “This indictment shows that nobody is … in government and wastes taxpayer dollars, and that is why I will continue to pursue those who betray the public trust.” … of forklift tires when the Highway Department does not have a forklift. Further, according to court papers, Burlew …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-public

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … As a result, the board is limited in its ability to monitor operations and ensure that department money is … – Bank Reconciliations (Nassau County) Library officials have not adequately segregated duties related to the …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0

DiNapoli Releases Annual IDA Report

… exemptions in 2018, up 4.4 percent from 2017, according to an  annual report  that summarizes the performance of IDAs … that come from Industrial Development Agencies continue to produce jobs across the state, but in the past couple of … build back from the shock of the pandemic, IDAs may have a critical role in helping businesses and communities …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-report

DiNapoli Releases August State Cash Report

… $898 million, or 3 percent, from the same period last year to a total of $28.9 billion, according to the state cash  report  issued today by State Comptroller … Budget Financial Plan issued in May. This is primarily due to lower than expected personal income tax (PIT) collections, …

https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-report