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Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,800. The Village is … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. The Village’s operating expenditures for the fiscal years ended May 31, 2011 and May 31, 2012 totaled $829,784 and $736,394. Key Finding …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43City of North Tonawanda – Financial Operations (2012M-203)
… 1, 2011, to August 31, 2012. Background The City of North Tonawanda is located in Niagara County and has … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases Municipal Audits
… almost $1,000. Delhi Joint Fire District – Cash Receipts and Disbursements (Delaware County) The board ensured that … in cash receipts were properly deposited, recorded and disbursed. However, the board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-60
… increase. To explain changes in the narratives for dues and agency shop fee codes. Affected Employees Employees in … with one of the following deduction code of 215, 222, 260 and 262 Effective Date(s) Administration Checks dated … automatically change the narratives for dues codes 222 and 260, along with the agency shop codes 222 and 262. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… with some of the same increased costs that consumers and private businesses are,” DiNapoli said. “With prices … watching closely to see what impact the rate of inflation and economic volatility is having on New York’s economic … grew by 28.5% compared to the same period last year and exceeded pre-pandemic levels for the second straight …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022Federal Employment Loss in NY in 2025 – Federal Funding and New York
… employees has dropped from a high of approximately 147,000 in 2000, the annual average number of federal employees in New York has remained relatively steady between 113,000 and 117,000 since 2013. 1 In 2025 this stability was interrupted with a significant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025State Comptroller DiNapoli Statement on the Federal Government Shutdown
… shutdowns hurt the economy, disrupt critical services, and harms federal workers. Some individuals may have their benefits delayed and business operations may be interrupted. Over 115,000 … The longer the shutdown drags on, the more families and businesses will suffer. Our economy is slowing down and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOmnibus Procurement Amendments
… the commissioner of the office of general services and state agencies to develop alternative procurement methods … authorizing competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests for …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… whether Avoca Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and all five Board members), four employees or 27 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… Determine whether City of White Plains (City) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected employees and all eight elected officials), 14 employees or 10 percent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Yates County – Sexual Harassment Prevention Training (S9-23-07)
… Determine whether County of Yates (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and all 22 elected officials), we found three elected …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Baldwin Union Free School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 employees or 15 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingNortheast Central School District - Payroll (2018M-140)
… in accordance with collective bargaining agreements (CBAs) and Board-approved contracts. Noteworthy Achievements Except … District officials, District officials accurately paid and provided benefits to employees in accordance with CBAs and Board-approved contracts. We used a combination of manual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Town of North Hudson - Payroll (2018M-166)
… report - pdf] Audit Objective Determine whether salaries and wages were paid accurately. Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 from January 2017 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… The Candor Fire Company is located in Tioga County and provides fire protection and emergency services within the Town of Candor. The Company … were properly supported at the time of their review and approval. Key Recommendations Ensure that sufficient and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityDiNapoli: Wall St. Profits on Pace to Beat 2017
… every year since the end of the recession in 2009, and compensation last year reached its highest point since … last year's dramatic rise in profits has carried into 2018 and the industry is on track for another good year absent a … industry is a major source of revenue for New York City and New York State, and is an important part of the city's …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Opinion 2004-4
… is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, receives no … not have an interest in the contract between the district and the law partner, irrespective of whether the law partner … member should recuse himself or herself from discussions, and abstain from voting, on matters pertaining to the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State Agencies Bulletin No. 2004
… Corrections and Community Supervision (DOCCS), the Civil Service Employees Association (CSEA), and the Public … at 2.5 times their regular rate of pay: New 2.5x Earns Code Description Associated Retro Code Original Earns Code … OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 *Please note: Earnings Code E25 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleSUNY Bulletin No. SU-372
… (Bargaining Unit 13) who meet the eligibility criteria and are selected by the campus president are affected. … the increase is at the discretion of the campus president and is effective 04/01/2025. This payment is authorized in … provide campuses with details regarding the calculation and funding of this payment. Effective Dates: The April 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… for local governments across the state. After reaching out and alerting officials from counties, cities, towns and villages of this lost money, DiNapoli’s office has … dollar owed to local governments should be collected and put to good use to help provide essential services for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governments