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State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. … employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … the annual table. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $29,201 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOpinion 88-42
… sales tax allocations to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater share of … which did not comply with the provisions of Tax Law, §1262. Specifically, in that opinion, we considered a … municipalities in the manner prescribed by Tax Law, §1262. We also concluded, however, that there was no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… five hundred seventy-five or more permanent sworn police personnel, whenever the base salary of the permanent … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Seaford Union Free School District – Capital Assets (2024M-112)
… July 01, 2021 – May 31, 2023. We extended the audit period to July 17, 2023 to review the District’s most recent inventory list. … from furniture, vehicles, equipment and machinery to buildings and land. School districts (districts) also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The COVID-19 pandemic caused a significant shift in taxpayer movement, with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 89-4
… securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of … to secure town deposits and investments held by a third party custodian. The first bank is willing to comply with … town has adopted a policy of requiring an unrelated third party to hold securities pledged to secure the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-4DiNapoli Releases July State Cash Report
… All Funds receipts totaled $48.6 billion, an increase of $666.9 million or 1.4 percent from a year earlier. All … totaled $23.1 billion through July 31, a decline of $1.1 billion or 4.6 percent from the same period last … Financial Plan. The General Fund ended July with a balance of $3.8 billion, which was nearly $3 billion lower than a …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportDiNapoli: Central NY Village Official Stole More Than $100K
… This included $52,000 in voucher payments and $49,000 in payroll payments. In addition, DiNapoli's staff was able to … maintain the village accounting records and process payroll with little oversight. DiNapoli recommended the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kCompliance With the Enough is Enough Act
… The audit covers the period July 7, 2015 to September 26, 2017. Background The Act was signed into law on July 7, …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actSelected Management and Operations Practices (Follow-Up)
… and Operations Practices ( 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law … to be purchased by the New York Power Authority (NYPA) on the open market and 50 percent from its own hydropower. … year savings of $97.3 million. Our prior audit, issued on August 1, 2016, found that: NYPA reported certain …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followTrash Can Free Stations Pilot Program
… Purpose To determine if Metropolitan Transportation-New York City Transit officials effectively evaluated the various … The Metropolitan Transportation Authority (MTA) New York City Transit (Transit) provides rapid transit services. … To determine if Metropolitan TransportationNew York City Transit officials effectively evaluated the various …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… competitive bidding for contracts less than $100,000 or for purchases made without a contract, regardless of … indicating that Linden Plaza had conducted price analyses or taken other steps to determine the reasonableness of the …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followPrivacy and Security of Student Data
… compliance with Part 121. Continue to work on completing a full data and asset classification of all current Department …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written by certain … out-of-state insurers against loss or damage by fire on property located in the State. In general, the … proceeds among the paid firefighters and fire companies on a pro-rata share basis. The District Secretary/Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . … To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideUnclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
… New York pays more in taxes to the federal government than any other state but ranks last in what it gets back …
https://www.osc.ny.gov/censusState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-dams