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Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… which is the primary agency responsible for overseeing the state’s transition to NG911, is years behind schedule on … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The transition to Next … unsure how they were supposed to plan for the upgrade or fund it. Despite the delays in NG911, state, county, and …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… have cashless open road tolling (ORT) at all its crossings by the end of 2017, the amount of fees assessed will …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition … than 250 percent in the last three years. “City officials are preparing budgets and making financial decisions without … Officials in the city of Amsterdam are unable to properly assess and monitor the citys financial …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School … during the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… in public funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making … the Le Roy Fire Department revealed Snow wrote $7,866 in checks from department accounts to himself, another $6,925 to … $13,761 in electronic transfers to a credit card company; checks totaling $10,197 that were payable to Snow; checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Unified Court System Bulletin No. UCS-294
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … report will be available for agency review on 12/03/2020 (after Administration Pay Period 18C, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… February 18, 2021 Edition Selected Economic Trends More Than 1.7 … However, in 22 counties, including Broome and Monroe, SNAP numbers have decreased. Reasons for such declines are not … to reflect serious financial stress for increasing numbers of households. In both Westchester and the Mid-Island …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Vendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic … File that are “open for ordering” have the functionality to submit electronic invoices. See the Guide to Financial Operations XII.4.E for more detail. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 95-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a … districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a … for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Oversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided … Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. … various purposes, including affordable housing, business development, and tourism enhancements. The outstanding …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… Led by New York State Comptroller Thomas P. DiNapoli and New York City Comptroller Scott M. Stringer, a coalition of 41 investors today urged … companies to embrace inclusive immigration policies and stand against President Trump’s divisive actions that … Led by New York State Comptroller Thomas P DiNapoli and New York City Comptroller Scott M Stringer a coalition of …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationLong Island Workforce Housing Act (2015-MR-4)
… report - pdf] We also released eight letter reports to the following local governments: Towns of Babylon [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine whether local governments ensured that they … requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of their housing units as affordable …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Forms and Resources – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you correctly report elected and appointed officials to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… potentially contribute to a depletion of the general fund balance within three to five years. The City appropriated $600,000 of fund balance to offset general fund expenditures in 2017-18, all … recurring revenue sources rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3IT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Oversight of Building Construction Site Safety (Follow-Up)
… in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and subcontractors to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023