Search
State Comptroller DiNapoli Releases Municipal Audits
… the limit established by law. Town of Tully – Justice Court Operations (Onondaga County) The justices generally provided adequate oversight of court financial activities and ensured collections were … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1893
… New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings Codes in … the agency: New Earnings Code Description AOR Adjustment for OT and RCL ACO Adjustment for C-19 Overtime Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the … such as deposit slips or issue required receipts, for all deposited revenues totaling $225,198. Record 18 … in the accounting software. Obtain any Board approval for 24 disbursements totaling $113,194 or Board approval …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104CUNY Bulletin No. CU-190
… the International Alliance of Theatrical Stage Employees Union, Local One, a new bargaining unit (TI) and new titles, … Field Code Description Bargaining Unit TI IATSE Local One Union Code IAT IATSE Local One Benefit Program TIA IATSE Local One Union Dues Code 464 IATSE Local One Job Information Job Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andDiNapoli: Many Homeless Shelters in Poor Condition
… of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety … “Homelessness is a problem affecting communities in virtually every corner of the state,” DiNapoli said. … local oversight and inspection of uncertified shelters. In New York City, the Department of Homeless Services serves …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 89-50
… article VIII, §1 to expend municipal moneys to maintain, repair or improve private property because the expenditure … stated that, pursuant to Town Law, §64(11-a), a town could repair a privately-owned dam built across a river which runs … that, pursuant to its general police powers, a town could repair a defect in a private water or sewer line representing …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING … in our opinion, the provision of employee health care on a joint or cooperative basis (see General Municipal Law, … employees with health and dental benefits. However, based on the foregoing, we are constrained to conclude that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2000-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … be prohibited from performing such services, depending on whether the attorney in question would share in the … held public officials to a high standard of conduct and, on occasion, have negated certain actions that did not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22DiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among the fastest growing in the … The opening of the Cornell Tech campus on Roosevelt Island is an exciting example of the public and private sectors … jobs report demonstrates just how critical diversity is to New York's employment success, and particularly in the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDeath Benefits
… tool can help. Ordinary Death Benefit If you have at least one year of service credit and die while in active … the benefit is reduced 4 percent per year starting at the age of 62 (63 for Tier 6 members) but cannot be reduced below … of 62 (63 for Tier 6 members) but cannot be reduced below 70 percent of the original benefit payable. The earnings are …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 92-22
… -- Contracts (representation of owners of property located outside municipality in assessment review … (village comptroller representing owners of property located outside village in assessment review proceedings) … practice limited to representing the owners of property located outside the village without violating article 18 of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… in writing to the procuring agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, and that the certification is correct and complete. The certification to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… of licensing requirements for non-degree proprietary schools let many continue to operate and collect tuition even … DiNapoli found. “Lax oversight allowed proprietary schools that were on dangerously thin ice to continue taking … resources are stretched, but it must ensure these schools are worthy of a license and are not going to rip off …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the … The latest in State Comptroller DiNapolis series of audits of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for Covid expenses … a fare and toll increase will go into effect in January 2026, pushed back from the initial start date of August 2025. … Avenue Subway and the MTA looks on pace to reach its goal of committing $12.6 billion this year. Meeting this goal …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and … DiNapoli. While DOH has made progress to improve maternal health, federal and state health data shows pregnancy-related health conditions and … The New York State Department of Health DOH needs to do more to ensure maternal deaths and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… certain revenues, as well as made unbudgeted year-end transfers totaling $94.4 million, which collectively reduced … the budget process. Of the $94.4 million in year-end transfers, $57.6 million went to the District’s reserves. In some circumstances, the year-end transfers totaling $19.1 million were also not approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mLimitations – Special 20- and 25-Year Plans
… Your FAE calculation may be limited based on your tier. Earnings above the limit will not be included in your pension … of how the limit is calculated, visit our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings … Tier 6 members. For members who retired before April 1, 2024, the limit was based on the average of the previous four …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsVillage of Sagaponack – Claims Processing (2017M-124)
… is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is … claim to determine if the claims are properly itemized and include appropriate supporting documentation. Competitive … for some purchases. Key Recommendations Conduct a thorough and deliberate claims audit, ensuring that each claim has …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire … to audit, the Supervisor's records. Ensure that monthly bank reconciliations are provided to the Board for its review. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433