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Compliance With Executive Order 95 (Open Data)
… whether the Department of Environmental Conservation (DEC) is complying with Executive Order 95 (EO 95), including … steward of New York’s natural resources and environment, DEC is responsible for managing water, land, and air … overall economic and social well-being. As of March 2021, DEC had published 147 data items on Open Data. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataLead Contamination of State Armories
… dust has been transported to other areas of the armory on Soldiers’ shoes; through the heating, ventilation, and air …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… we appreciate the confidence CRF has placed in us,” said Timothy J. O’Neill and Eric S. Lane, global co-heads of the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsSUNY Bulletin No. SU-337
… this bulletin is to describe the new Time Entry Earnings Codes created to systematically adjust overtime earnings for State University of New York (SUNY) employees who also … employees who receive overtime and payments using Earnings Codes IIO, ISO and/or IWO. Background When an employee works …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… events. New York stands with the Ukrainan people. We hope for a peaceful resolution.” The Fund estimates it has $110.8 … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… May grew by a more modest 1.5% and 1.1%. Modest Increase for NYC: New York City’s collections moderated in the second … at 27.1%, while Norwich had the biggest decline at -6.2%. Gas Collections Dropped: A steep drop in gas prices, which … the second quarter of 2023 compared to the same period in 2022, resulted in sales tax collections on motor fuels …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund operations during …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an … Did the Town of Sodus Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Comptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … district officials did not meet all the requirements of state law and must improve controls over online banking to … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… his pension benefits were being direct deposited into a bank account held in a trust for the benefit of Petschauer; … trustee for his brother and had exclusive access to the bank account. When Petschauer died, Schusteritsch concealed … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionTown of Hornellsville – Financial Management (2025M-102)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Town’s financial affairs, which includes …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School District Audits
… Officials did not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded … of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six … during the 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… an adequate IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six … $13.4 million and sales tax revenue was underestimated by $3.4 million from 2018-19 to 2021-22. Lastly, at least $1.7 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 343
… Affected Employees Employees in the following titles who were previously in Bargaining Unit … in checks dated 10/23/2002. Background On August 19, 2002, the Public Employees Relations Board (PERB) certified Council 82 as the bargaining representative for State employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitOpinion 89-33
… paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), (5): The compensation of appointive … to officers who are compensated on an hourly basis. If payment may be made without prior audit by the board, you ask … whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2002-11
… (ambulance calls)", that a volunteer firefighter "must run annually in order to receive twenty-five points credit". … rescue and first aid squad calls that a firefighter "must run annually in order to receive twenty-five points credit". …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0State Comptroller DiNapoli Releases Municipal & School Audits
… increased risk of loss. District officials did not adhere to the district’s investment policy and invested $35,000 in … In addition, the board did not develop procedures to address investment requirements. Village of Afton – Claims … audit claims, and as a result, payments were made prior to audit, for unsupported claims and for inappropriate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… related to the 2021-22 capital improvement project (CIP) were procured in accordance with district policies, … requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to vendors, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… real property taxes and cash receipts and disbursements. They did not perform bank reconciliations, allowing … manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain unremitted, the longer they are not available for town operations. The audit determined …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0