Search
Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Town of Covert , Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
New York State Comptroller Thomas P DiNapoli today said that state tax receipts are $32 billion lower than last year as he released the State Cash Report for August
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Tuition Assistance Program – Fordham University
… To determine whether Fordham University complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … the full-time requirement. Key Recommendations The Higher Education Services Corporation should recover $104,630 plus …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universitySteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund projects to improve and maintain wildlife habitat, help control and prevent water pollution … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… service agreement and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in … County and has a population of approximately 15,400. The Village is governed by a Board of Trustees, which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Livonia Central School District – Conflict of Interest (2024M-89)
… Audit Objective Determine whether any Livonia Central School District (District) officials had interests in … that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … when an official has an interest in a contract with the school district which they have a power or duty to negotiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… and accountability on the use of corporate dollars to further political agendas so they can determine whether … are being spent.” DiNapoli’s proposals ask the companies to report their policies and procedures for spending to participate or intervene in any campaign for or against …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Releases School District Audits
… more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and … training during the audit period. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) The board ensured that $746,000 in cash receipts were properly deposited, recorded and … board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not reconciled to ensure that all receipts were deposited. In addition, $4,700 in fees were waived without evidence of …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Thomas P. DiNapoli announced today. Collections totaled $1.5 billion, up $464 million from April of last year. “The …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020DiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… $6.1 billion in the first quarter (January-March) of 2026, an increase of 5.1% ($295 million) compared to the same … -7.2% and -4.6%, respectively. Report First Quarter 2026 Local Sales Taxes Data Regional Table with Detailed …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterOrdinary Disability – Forest Rangers Plan
… 1, 1997, only the performance of duty and the Forest Ranger disability benefits are available. Eligibility If you … disability, performance of duty disability, forest ranger disability and regular service retirement benefits may …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-disabilityOrdinary Disability – Regional State Park Police Plan
… must be filed with the Retirement System while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityRetirement and Savings Plans Overview – Payroll Manual
… Benefit Plans: A defined benefit plan, or traditional pension, is an employer-sponsored retirement plan promising a … retirement plan, like a 401(k), where the employee and/or their employer contributes to an individual … and investment performance, not a promised payout. The employee controls investment choices, bears the investment …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewTravel Advisory No. 10
… Updates – Employee Expense Reimbursements (Effective March 1, 2019) Guidance: The Office of the State Comptroller … Operations: Chapter/Section Name Description XIII.1 Employee Expense Reimbursement Overview Updated to indicate … Reimbursements Beginning January 1, 2019 OSC Travel Manual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsAccounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) … deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, … (GFO) , Chapter XV, Section 4 - Vouchers and Expense Reports . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsOpinion 91-57
… be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent opinions … library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases State Audits and Examinations
… that OITS did not have established policies and procedures for backup of key division systems. In a follow-up, auditors … inmate release dates. Tests of sentencing calculations for a sample of 60 inmates found proper procedures were … under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and whether …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Audits
… expenses it incurs in operations and training of the State Army and Air National Guard. Auditors found weaknesses in …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-audits