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Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesPort Washington Union Free School District – Payroll (2025M-38)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… not established by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key Recommendations Develop and adopt budgets … some corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) … services. However, they did not always seek competition for professional services. Cherry Valley-Springfield Central … County) District officials did not always seek competition for the purchase of goods and services not subject to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Local Government Audits
… plans. Meridale Fire Department and Emergency Squad – Cash Receipts and Disbursements (Delaware County) Cash receipt and disbursement duties were not adequately … controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. Fundraising …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for … Property tax levy growth will be capped at 2 for 2025 for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 297
… represented by CSEA in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87, and 97. Effective Date(s) … to $31,999 $14.76 $32,000 to $33,999 $15.58 $34,000 to $35,999 $15.86 $36,000 to $37,999 $16.72 $38,000 to $39,999 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212State Agencies Bulletin No. 1374
… and CUNY) Voluntary Contributions/Savings Loans Before Tax SRA/TDA Before Tax Deferred Compensation Plan After Tax Deferred Compensation Plan After Tax SRA/TDA Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedSpecial Accidental Death Benefit – New Career Plan
… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitState Comptroller DiNapoli Statement on Passage of Final State Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on the passage of the final state budget: "Families across New York are struggling to …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetOpinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of … to " fines " and has no application to civil penalties . In conclusion, therefore, all fines imposed under the WCL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… 2015A Tax-Exempt Bonds to Citigroup Global Markets Inc. with a true interest cost bid of 2.849908 percent; Series 2015B Taxable Bonds to Roosevelt & Cross Inc. with a true interest cost bid of 2.369585 percent; and Series … Bonds will finance projects authorized by the following bond acts: Clean Water/Clean Air (1996), Environmental …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningComptroller DiNapoli Releases School Audits
… Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials have …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , … Development Agency , Town of Hebron , Pultneyville Fire District and the Waterford Volunteer Fire Department . “In … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Oversight of the Educational Opportunity Program
To determine whether the State University of New York SUNY is adequately monitoring the Educational Opportunity Program EOP and if SUNY and the campuses are using EOP funding for allowed purposes The audit covered the period from July 2019 through December 2024
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s Performance Incentive … through March 31, 2014. Background The Rochester-Genesee Regional Transportation Authority (Authority) provides public … Other Related Audit/Report of Interest Rochester Genesee Regional Transportation Authority: Management of Employee …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programCollection of Special Hauling and Divisible Load Overweight Permit Fees
… issued by both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo … approximately $13 million. For the same period, the regional offices issued about 31,000 special hauling permits, … and pervasive weaknesses in internal control at the regional office level that decrease assurance that all …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesMonitoring of Construction Management
… Objectives To determine if the Office of General Services (Office) is adequately monitoring … 2021. About the Program The Office facilitates the work of State agencies through the provision of architectural, engineering, and construction management … To determine if the Office of General Services is adequately monitoring construction …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-management