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DiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 98-12
… all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of … an amount reasonably estimated as interest because city taxes and school taxes are raised from different tax bases …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… reimbursements. Kish and Brundage were arraigned before Judge David Szucs in the Town of Caneadea Court and are …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… of Lancaster, S.C., was arraigned in Warren County by Judge Michael Muller and is due back in Luzerne Town Court on …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubDivision of Housing and Community Renewal Bulletin No. DH-108.1
… is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 … (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are affected. … Division of Housing and Community Renewal Bulletin No DH1081 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected … Whether a board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If these charges were not … the Form W-2 Statement. New York State will not withhold Federal income taxes. However, State, Local, and Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… 20242025 Public Employees Federation PEF Firearms Training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Albany Leadership Charter School for Girls … documentation and eight invoices totaling $4,582 should have been reported to the board because sufficient … was not provided and since 2013-14, external auditors have annually recommended that the district develop an IT …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-723
… from June 1 to November 30 $780.50 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from … not included in the calculation of overtime compensation. Tax Information The December 2021 Uniform Allowance Payment is supplemental taxable income, will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… funds received and disbursed during 2017, totaling $23,461. Auditors found the records maintained by the county … expense estimates, which caused funding gaps. As of Dec. 9, 2021, the corporation’s projected costs exceeded revenues …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Hannibal Fire Company to pay for construction of a go-kart track on its property. He claimed it would help raise money … dues, concessions, and rentals, were to go toward track operation and maintenance. An audit by DiNapoli’s … that Chris Emmons kept over $9,662 from the go-kart track. Additionally, when questioned, Chris Emmons produced …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a … year, according to the annual report issued today by State Comptroller Thomas P. DiNapoli examining state agencies’ overtime and workforce trends. After a … New York State agency overtime costs increased 102 in 2024 for a total …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … for 2017 totaled $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Credit for Previous or Military Service – Article 14 Benefits
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded network user accounts were disabled timely
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTransportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than … lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview