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City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)

… has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common … 2007 to 2011, the City’s general fund balance declined by $12.8 million. As of December 31, 2011 the City had a … results of operations. The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of …

https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30

Whitney Point Central School District – Information Technology (2023M-179)

… Key Recommendations  Develop written procedures for managing nonstudent network user accounts that include …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

XII.6.I Paying a Non-State Employee – XII. Expenditures

… Reimbursement . Expenses may include transportation, food, and lodging. Process and Document Preparation: In order …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … is projected to continue through 2016-17. Erie 1 Board of Cooperative Educational Services – Special Aid Fund …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits

CUNY Bulletin No. CU-733

… Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, and ARO) are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increases

State Comptroller DiNapoli Releases Audits

… the problems identified in the initial audit, recovering about $501,000 of the overpaid claims, and were taking steps …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-audits

DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds

… New York City’s 65 and older population grew by nearly half a million … share of rent burdened older adults lived on Staten Island (70%) followed by Queens (66%), Brooklyn (62%), the …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-finds

Opinion 2000-16

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … one roof and [usually] under one head" (Webster's Ninth New Collegiate Dictionary 448 [1989]). The lack of a single … [zoning]; see also Rent Stabilization Association of New York City v Higgins , 83 NY2d 156, 608 NYS2d 930 [rent …

https://www.osc.ny.gov/legal-opinions/opinion-2000-16

XVI.4.B Tax Revenues – XVI. Financial Reporting

… State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) for goods or services … (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by employers and remitted to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues

State Agencies Bulletin No. 1933

… of the LLS direct deposit will be the same as an employee’s regular paycheck. Pay Cycle/PP Type Eligibility … for the October 2021 CSEA LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid … Annual Addl Earnings (to prevent making another payment) Retirement and Deduction Information The LLS payment is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lump

State Agencies Bulletin No. 1926

… listing should be submitted on the  Correction Sheet.  The form may be duplicated if additional copies are needed. Add … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-lls

State Agencies Bulletin No. 1925

… listing should be submitted on the  Correction Sheet.  The form may be duplicated if additional copies are needed. Add … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-lls

City of Olean – Budget Review (B1-16-2)

… The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2

Audits of Local Governments: The Audit Process

… including audits of local government entities authorized to issue debt to finance deficits or recent legislation requiring periodic … by law to file a CAP with OSC, but are encouraged to do so. Section 35 of the General Municipal Law with Sample …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process

United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual

… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were …

https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manual

Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… of the people of the State. The Allegany County Industrial Development Agency (ACIDA) was established in 1973 and is … authorized goals of the IDA. … Allegany County Industrial Development Agency Internal Controls Over Selected Financial …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal

Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)

… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual

State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations

… New York State Comptroller Thomas P. DiNapoli issued the … New Yorkers need a spending plan that supports our state’s continued economic recovery, provides for those in need and … and bolsters reserves to ensure the sustainability of services. The final budget should also meet high standards …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiations

Opinion 88-73

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-88-73

Dutchess County – County Bridge Maintenance (S9-13-5)

… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 796 square …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5