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State Comptroller DiNapoli Releases Municipal Audits
… Annual Financial Report was overstated by over $76,000 when compared to the cash balances of the accounting records. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… cards they receive during the holidays to avoid losing track of their money. After five years of inactivity, … cards they receive during the holidays to avoid losing track of their money …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolXI-A.1.B Category Codes – XI-A. Purchasing
… New York State (NYS) uses the United Nations Standard Products and Services Code® (UNSPSC®) set as the category … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the category code is not on the condensed list or the agency wants to select a more detailed category …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and … use (including internet and email), data backups, online banking, disaster recovery, equipment …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Yonkers – Budget Review (B6-16-10)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … The City must seek written assurance from the State of New York Mortgage Agency that the Agency will transfer $11 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Snowdrifters of Stratford, Chad Daley, 52, pleaded guilty to stealing $17,000 from the nonprofit. As part of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with funds meant to support his community,” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Elmira , Village of Hunter , Village of Irvington , Long Island Workforce Housing … fund, both of which have fund balance deficits. Village of Hunter – Cash Receipts and Board Oversight (Greene County) … office completed audits of the Town of Elmira Village of Hunter Village of Irvington Long Island Workforce Housing Act …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims totaling … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … Did the West Henrietta Fire Department Inc Department Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Agencies Bulletin No. 1148
… to process retroactive Longevity Payments and adjustments for overtime payments. Affected Employees Certain seasonal … Chapter 10 and Chapter 114 of the Laws of 2008 provide for $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalOpinion 91-60
… (authority of State Comptroller to request information for the purpose of determining conflicts of interest) … (authority of State Comptroller to request information for the purpose of determining conflicts of interest) STATE … certain outside employment and business interests in order for the Comptroller to determine the possible existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Non-Revenue Service Vehicles and On-Rail Equipment
… (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentCUNY Bulletin No. CU-431
… Purpose To inform agencies of a new Time Entry code and to explain the agency procedures for … rate increases and Lump Sum Payment are pursuant to the New York City Comptroller’s Consent Determination dated … for the lump sum payment. This payment may be prorated. New Time Entry Code OSC has created a new Time Entry earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorState Police Bulletin No. SP-126
… and Investigative Specialists represented by the New York State Police Investigators Association in Bargaining Unit 62 … using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of 4/01/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-126-retroactive-april-1-2010-salary-increase-state-police-employeesState Police Bulletin No. SP-127
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-127-retroactive-april-1-2010-salary-increase-state-police-employeesHow the Program Works – Contribution Stabilization Program
… amortizations have been paid, NYSLRS will set up a reserve account for the employer and any excess will be deposited into that account. Reserve account funds will earn interest based on fixed rate …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 91-46
… attorney as a State officer is conceptually incompatible with the broad authority afforded counties over an … deemed State officers for purposes of the Constitution's ban on midterm salary increases ..." ( id . at 539, 457 NYS2d … in the office of county clerk. The court stated "[w]e find the office of County Clerk to be a quasi-state office" …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Privacy and Links Policy
… email addresses or other personal information collected at our site. Pursuant to the Internet Security and Privacy … visited the site; The web pages or services you accessed at this site; The website you visited prior to coming to this … of any application on our website, please contact us at [email protected] . Use by Children The Office of the …
https://www.osc.ny.gov/online-services/privacy-and-links-policy