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DiNapoli 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
The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank account options in New York State Payroll Online NYSPO
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)
… $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
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
… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it … but the district chose not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… for consideration at each company’s annual stockholders’ meeting. In addition to the six agreements this year, … spending, including calling on the Securities and Exchange Commission to enact regulations that would require …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingControls 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-safetyDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Thomas P. DiNapoli. The audit examined the computer and software systems that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport and Saratoga Springs school districts. A sixth school …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesCost-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-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The district did not establish adequate policies for procuring professional services. The district selected … $466,960, but could not provide documented evidence for how or why those vendors were selected. Iroquois Central …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… Diversions for Maintenance and Capital Projects (2014-F-10) An initial report issued in July 2011 determined that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 92-31
… notices of public meetings, information as to the structure and function of village government, schedules of … 744). Notices of public meetings, information as to the structure and function of village government, including names …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2012-1
… 803: A member of a town board of assessment review who is the sole proprietor of a company that sells highway … whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway … Municipal Law § 802 applies, an interest in a contract is prohibited if the officer or employee, individually, or as …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … in violation of the district’s AUP. Internet browsing increases the likelihood that users will be exposed to …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits