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XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC will no … appropriations that are scheduled to lapse at the end of March, submitted via bulkload and not approved by OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
Village of Altmar Apparent Misappropriation of Funds 2013M331
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Distribution 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 … One impact of the devastating job losses incurred during the early …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateCUNY Bulletin No. CU-380
… CUNY Disciplinary Fine 413 NBE Tax Deferred Annuity * 414 NYT Tax Deferred Annuity * 417 HRC TDA * 419 CUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantState Comptroller DiNapoli Releases Audits
… only a minimal number of Empire Plan claims; CVS Caremark did not perform on-site audits of all the top 50 paid … A prior audit, issued in February 2022, found that NYPA did not place the Charge NY and Charge NY 2.0 charging … in locations that supported the programs’ intentions and did not review and analyze usage data for charger placement …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsOpinion 88-71
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to … Concerning the waiver of penalty charges arising from the nonpayment of water rents …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… and data. The information maintained for each piece of computer hardware should include a description of the item including the make, model and serial number; the name of the employee or other user to whom the equipment is …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… year’s appropriations. Additionally, district officials did not have proper documentation for establishing and using … funds to prepare for future contingencies. However, they did not always include the funding of reserves in the budgets …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Counsel Lawrence Porcari for abusing his position as a public official to engage in a scheme that defrauded the … Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon … people of Mount Vernon and violated his oaths as a public servant and attorney. Now, he faces the consequences of his …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… The impact has been most obvious in Manhattan, where foot traffic in key corridors initially fell by more than 90 … in total wages in 2019. 3 The sector provided about one in 11 private sector jobs (8.8 percent) and encompassed one in … highest share of retail employment, ranging from between 25 percent and 50 percent of all retail employment in each …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2062
… Purpose: The purpose of this bulletin is to provide agency instructions for … payments, outline the new Pre-Shift Briefing calculation of Earnings Code PS1 and explain the retroactive adjustments … eligibility criteria are affected. Background: Chapter 359 of the Laws of 2022 which implements the 2016-2023 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … unrestricted fund balance exceeded the statutory limit by up to 5 percentage points. Furthermore, the balance in the … access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Schaghticoke – Board Oversight (Rensselaer County) The board did not provide adequate oversight of financial operations. As a result, the board cannot be … for the clerk-treasurer performing all functions of the financial and recordkeeping duties or audit the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsHispanic Heritage Month Reception
… Hispanic Heritage Month by honoring prominent members of the Latino community. This year's reception will include a … Borough President, and Hilda Gerena-Diaz, Assistant Chief of Operations at the Port Authority of New York and New Jersey. The live stream of the event has …
https://www.osc.ny.gov/events/hispanic-heritage-monthDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the Amended Executive Budget financial … SFY 202223 totaled $1117 billion $29 billion higher than the forecast released by the Division of the Budget DOB in …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-year