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East Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Town of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18West Hempstead Union Free School District – Financial Condition (2016M-116)
West Hempstead Union Free School District Financial Condition 2016M116
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8DiNapoli Announces Latest Fiscal Stress Scores
… with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresCUNY Bulletin No. CU-722
… increase and increase to the Theatre Tech Tape Payment for International Alliance of Theatrical Stage Employees (IATSE). Affected Employees CUNY employees in the International Alliance of Theatrical Stage Employees (IATSE) … between the Comptroller of the City of New York and the International Alliance of Theatrical Stage Employees Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Agencies Bulletin No. 1895
… with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each … Schedule for Agency Payroll Submission and Report and File Availability . Note : Agencies will be notified of any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesVillage of Weedsport – Financial Management (2025M-76)
… Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Municipal Audits
… did not always invest funds in accordance its adopted investment policy or state law. Town of Chester – Property … exemptions for both residential and non-residential properties. Auditors found exemptions that the assessor … the proper documentation to support the exemption for some properties. The assessor also granted some exemptions that …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the … more than necessary when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors … Town of Bainbridge Cortland County Franklin County Town of Liberty Town of Ulster City of White Plains and the Wilton …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Department (SED): Association to Benefit Children (ABC): Compliance With the Reimbursable Cost Manual … auditors identified $263,196 in ineligible costs that ABC reported for reimbursement and recommend such costs be … costs included $164,004 in personal service costs, $13,696 in other than personal service costs and $85,496 in …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … The work performed raises potential issues under The New York State Constitution, because no contract was in place … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , … NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a portion must be … As a rule, if the DRO is silent on the issue of a refund of contributions, the refund will be sent to the …
https://www.osc.ny.gov/retirement/members/divorce/refundsOpinion 2004-2
… supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a direct … with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel removed … in the contract prohibited by article 18. If the lease was not entered into in anticipation or as a direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Comptroller DiNapoli Releases Audits
… New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and … of Transportation (DOT) launched the New York City Bike Share program. DOT contracts with a vendor, and the … and revenue lost due to replacing parking meters with bike stations, which is fixed at $1 million per year. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Port Jervis; and the towns of Colonie, Constable, Elmira, Evans, German Flatts, Mansfield, Oxford and Saugerties. …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great … P DiNapoli today announced his office completed audits of the Town of Colonie Village of Frankfort Gloversville …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Opinion 94-4
… that, because of the specific requirement in Town Law, §29(3) that the town board authorize the use of a facsimile … of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Steuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A … The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23