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DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… governments – two cities (Mount Vernon and Rensselaer), 11 towns and 7 villages – that have not submitted their AFR … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… New York students with disabilities lost partial or full special education services because of school … more than 464,400 students in New York public schools, or 18% of the state’s total K-12 enrollment, had a … were often unable to receive IEP-mandated services or received them remotely, potentially limiting the quality …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… Help States and Localities Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Guilford – Budgeting (Chenango County) The board did not develop realistic budgets. Estimated … was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). About the Program The … and over 315,000 street lights. This includes conducting traffic control studies at intersections, approving traffic controls (including traffic signals and multi-way …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… Overall ridership on New York City’s regional transit system is not recovering … these gaps in the coming years will likely impact riders on subways, buses, Metro-North and Long Island Railroad. The … or maintenance and reduced capital spending are all on the horizon without additional contributions from the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandHeat and Hot Water Complaints (Follow-Up)
… in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the Program The New … New York City’s 311 municipal service system (NYC311). Complaints are automatically forwarded to HPD for response. … 1 and December 31, 2021, it received about 199,815 HHW complaints throughout the five New York City boroughs, mostly …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the … The full op-ed is below: New York State continues to mount a steady recovery from the depths of the pandemic’s … and state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day fund …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesState Agencies Bulletin No. 2287
… Please note, new enrollees are automatically opted out of receiving printed paystubs when they enroll in direct deposit via NYSPO. If they wish to change their opt in/opt out options, they will need to submit the account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … in the highway fund). Appropriations in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Glossary
… account where a parent or natural guardian is listed along with an account owner under the age of 18. Custodian A … to as co-owners, co-tenants or joint tenants. Back to top Notary Public A public officer constituted by law to serve … to be in writing. Many institutions, such as hospitals, banks and, in the United States, the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53State Comptroller DiNapoli Releases School Audits
… $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. District officials also misclassified a portion of … not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The board and district officials have established controls over the claims processing function to ensure that claims are audited …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Controls Over Equipment
… indicating that the computer was disposed of on August 10, 2010 because it was deemed obsolete. However, due to the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentSUNY Bulletin No. SU-382
… Nonresident alien employees appearing ineligible for participation in a tax treaty Background: Per IRS … Treaty ID – TIAS (may or may not have additional numbers after). Date of Entry – First day the employee … see the chart below Form 8233 Expiration Date – December 31, 2026 Pay Cycle/PP Type Check Date Pay Period Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Guilderland – Information Technology (2025M-61)
… Town officials and employees use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day … accessed websites for personal use, such as entertainment, news media, personal finance, email, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Comptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… 66, a resident of Glendale, Arizona, on his guilty plea to Grand Larceny in the Second Degree, a Class C felony. On October 12, 2016, Eydeler admitted to stealing pension payments from the New York State and … nurse who died in October of 1998. Today, he was sentenced to a five-year term of probation and a judgment in the amount …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftElevator Safety
… that are subject to the New York City Administrative Code, Building Code, and the Rules of the City of New York. DOB is … elevators are tested, and monitors the results. The Building Code requires elevators under DOB’s jurisdiction to … inspectors and tests are performed by inspectors hired by building owners. DOB has authorized the New York City Housing …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyCost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and … service fee to be charged for each transaction. Determine whether your local government will absorb the cost of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … any funds added or used over the last five years except for accumulated interest allowed by law. There is no clear plan for the future use of any of the district’s six reserves. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-audits