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State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… revenue and substantial savings identified so far this year , including on projected migrant spending , …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections … 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesReview of Advance Contract Payments
… Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with the terms and conditions of … its contract monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOversight of Hazardous Materials and Waste (Follow-Up)
… audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the Program Our initial report, … campus communities against hazardous materials and waste. Our audit found that SUNY officials have established controls over and complied with hazardous waste regulations that provide reasonable assurance that …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… did not comply with General Municipal Law by adopting a code of ethics and did not audit the Supervisor’s records, as … records and reports. File AUDs in a timely manner. Adopt a code of ethics and ensure that officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: Did not … 24 percentage points. Maintained an unemployment insurance reserve fund balance of $227,000 which can fund average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Tioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Whitney Point Central School District – Information Technology (2023M-179)
… nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) contingency … potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Town of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Montauk Fire District – Board Oversight (2024M-117)
… District’s financial or length of service award program (LOSAP) records have not been performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. Key Recommendations Ensure an external …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117State Comptroller DiNapoli Releases Municipal Audits
… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1660
… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and … their dependents. ITINs must be entered in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsOrdinary Death Benefit – Special 20- and 25-Year Plans
… may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not … benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … that period. The Benefit This benefit is equal to three times your last year’s earnings rounded up to the next …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit