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City of North Tonawanda – Financial Operations (2012M-203)
… Findings The Council did not review the fire companies’ fundraising events held in 2011 because none of the fire companies … provide the Council with advance written notice of their fundraising activities. Submit to the City a financial report …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Village of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … funds' tentative budgets are not balanced and include a deficit of $200,000 in the water fund (5.4 percent of the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… the first quarter of 2022 compared to the same period last year, according to a report released today by New York State … at least partially driven by inflation, which hit a 40-year-high in March. “Local sales tax collections continue to … quarter 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-2022SUNY Bulletin No. SU-60
… To explain changes in the narratives for dues and agency shop fee codes. Affected Employees Employees in Bargaining … deduction code of 215, 222, 260 and 262 Effective Date(s) Administration Checks dated September 26, 2001 Institution … for dues codes 222 and 260, along with the agency shop codes 222 and 262. The changes are as follows: Dues Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-60-correction-bulletin-no-su-60-relating-dues-structureState Comptroller DiNapoli Releases Municipal Audits
… board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not … and seven recommendations were not implemented. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Federal 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
… following statement today on the shutdown of the federal government: "A federal government shutdown has painful consequences for our state. … high. New Yorkers and all Americans deserve action to get government back up and running.” … following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (District) employees and Board of Education (Board) members completed annual sexual harassment prevention … 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 employees tested …
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)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
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)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … officials, including the Sheriff and two Coroners, did not complete the annual SHP Training. Key Recommendation … officials generally agreed with our recommendation and have indicated they planned to initiate corrective action. …
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)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total …
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)
… computer assisted auditing techniques (CAATs) to review payroll records for all employees paid during the audit … Northeast Central School District Payroll 2018M140 …
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)
… Town of North Hudson Payroll 2018M166 …
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)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityOmnibus Procurement Amendments
Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1DiNapoli: Wall St. Profits on Pace to Beat 2017
… Securities industry pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, … has profited every year since the end of the recession in 2009, and compensation last year reached its highest point … crisis. The momentum from last year's dramatic rise in profits has carried into 2018 and the industry is on track …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Opinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State Agencies Bulletin No. 2004
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for overtime eligible employees working at DOCCS in titles represented by PEF or CSEA that were not included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleSUNY Bulletin No. SU-372
… the payment, agencies are required to complete a roster identifying eligible employees who will receive an April 2025 Salary Increase. The roster must include the increased salary, the amount of the … SUNY System Administration will provide a copy of this roster in Excel format to OSC. To pay the April 2025 Salary …
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
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After … so far. DiNapoli’s office oversees the state’s 31 million unclaimed funds accounts, valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governments