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Niagara Charter School – Student Enrollment and Billing (2013M-294)
… The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… maintain adequate accounting records or provide the Board with accurate financial reports. Examples include balance sheets for operating funds that did not balance, with differences totaling $339,000 and $487,000 as of … cash on the Supervisor’s monthly reports did not agree with bank balances or accounting records for any of the 17 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing … $3.2 million in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in … 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 … by real property taxes, sales tax, State aid, and water and sewer rents. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… are excessive in comparison to the Town’s expenditure levels, representing 108 percent and 69 percent of the 2013 … Take immediate action to strengthen the Town’s control environment and develop, adopt, and implement written …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
Town of Coeymans Recordkeeping and Cash Disbursements 2013M186
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Payroll Improvement Project Bulletin No. PIP-012
… Purpose The purpose of this bulletin is to provide details on changes to mid pay-period Additional Pay resulting from the upgrade of the PayServ system to PeopleSoft version 9.2. Affected Employees All PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… and most of northern New Jersey, totaled 388,700 jobs in 2024, the highest of any metropolitan area in the nation and … if not for New York City, where construction employment in 2024 was 11.3% (18,200 jobs) lower than in 2019. The city’s … buildings may also improve the outlook. After a drop at the outset of the pandemic, government spending on …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year End. The Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewContract Advisory No. 20
… technical difficulties are resolved, agencies are directed to review all STS or AC 340-S forms to validate required data fields and transactional information are included and asked to write in any missing fields and/or transactional …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sOpinion 89-42
… or, with respect to the city of New York, a reputable dealer in such obligations as shall be designated by the … or payment only by such bank or trust company or dealer in obligations upon receipt of written instructions …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 2002-15
… of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a … You ask whether the cost of expenses for street lighting in a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest … and the balance of the State spiked upward in April 2020. At that point, and in the months immediately before, the …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the … and three were not. Department of Health – Management of Indoor Air Quality for Individuals With Asthma (2020-S-59) … Audit Initiative) – Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsPayment for Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… improving revenues. State Operating spending is projected to grow by 7.9%, which is above the rate of inflation. I’m … the next three fiscal years, even as the Governor proposes to extend the personal income tax surcharge on high earners. “The state needs to be prepared to assess any actions taken by the new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budget