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DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… with incomes over $5 million for three years, with top tax rates increasing at varying amounts, up to 10.82 percent for incomes above $100 million. The budget also delays the next step of the … that started in 2018 and extends the current, temporary top rate of 8.82 percent for one year, resulting in a …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up) (2019-F-37) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f37-response.pdfAccounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
Accounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
https://www.osc.ny.gov/files/local-government/publications/pdf/AffordableCareActCountyMedicaidChanges.pdfFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… the United States Attorney for the Southern District of New York, William F. Sweeney, Jr., the Assistant … But in reality, JAMES SPINA and JEFFREY SPINA, who are doctors of chiropractic - not medical doctors - were the true …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersLawrence Union Free School District – Financial Management (2025M-115)
… extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases Municipal Audits
… , Town of Conesville , New York State Department of Labor, Painted Post Fire Department , Sachem Public Library and … inappropriate payments to occur prior to the match. Painted Post Fire Department – Cash Receipts and … Inc Town of Conesville New York State Department of Labor Painted Post Fire Department Sachem Public Library and Ulster …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Cato – Supervisor’s Records and Reports (2025M-141)
… Did the Town of Cato Town Supervisor Supervisor maintain complete accurate and uptodate …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, 2021 – July 31, 2025. We extended the audit period back to 2014 to review … The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … budget appear reasonable. Auditors expect 2024 fire department overtime expenditures to be within the adopted …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… excess surplus fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Islip Fire District – Financial Condition (Suffolk County) The board did … also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … the treasurer did not maintain accurate and reliable accounting records. Rockland County – Sale of Estate Real …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 million, the surplus fund …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds … determined are no longer needed for capital purposes. You state that a fire district created a capital reserve fund in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… on or before the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state … requirement, agencies must obtain and reconcile bank statement balances and provide the following information to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… Purpose To determine whether the New York City Police Department … (SLA) have effectively addressed noise complaints related to nightlife establishments in New York City (NYC). Our audit … To determine whether the New York City Police Department and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a report released today by … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… New York state will have to take multiple steps to increase renewable electricity generation to achieve the objectives of the Climate Leadership and … NYS will have to take multiple steps to increase renewable electricity generation to achieve the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsManagement and Maintenance of Non-Revenue Service Vehicles (2020-S-31)
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, are safeguarded, and are properly disposed ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s31.pdfState Agencies Bulletin No. 1327
… Plan period by check date and includes the pay period number, pay period begin date and pay period end date for … Order BPS Back Pay Pre-Adjud Settle EXT Extra Time FAS Front Pay Admin Settlement FJS Front Pay Judicial Settlement FPA Front Pay Award FPO Front …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1205
… Federated Fund Number which appears on the authorization card must be used as the Deduction Code. Cards that have been … must be returned to the employee for completion of a new card. The amount of deduction requested on the authorization … Exception below). If an employee has a Goal Amount/Goal Balance in the existing record and the agency enters a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaign