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Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Oxford – Financial Management (2016M-420)
Town of Oxford Financial Management 2016M420
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Colchester – Financial Condition (2016M-376)
… approximately $2.8 million. Key Findings The Board does not have a written fund balance policy that addresses …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… December 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and … Kenilworth Fire District No 2 Financial Activities 2017M17 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17State Agencies Bulletin No. 1579
… year. Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 or less. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1406
… To inform agencies of the change in the New York City resident withholding tax rates. Affected Employees Employees … To inform agencies of the change in the New York City resident withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1950
… this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS … under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 … when an employee’s pensionable earnings reach the $250,000 limit. Contributions will resume in the first paycheck of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsInspector General
… that the Office is guided by the highest ethical standards and principles in the conduct of its business. Comptroller … Executive Order established the Office of the Inspector General and empowered it to prevent, detect and deter … that recommends remedial action shall advise the Inspector General and the State Comptroller in writing within sixty …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining … Concerning the authority of the State Comptroller to obtain information …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a … a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer fire department may …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and … of the State Comptrollers Contract Award Protest Procedure found at Part 24 of Title 2 of the New York Codes Rules and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… in 2022, $2.5 billion in 2023, $2.8 billion in 2024 and $3.3 billion in 2025) predominantly through the use of $10.5 … future weather emergencies. The pandemic continues to cast a long shadow over the recovery of the MTA and the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% with a severe mental illness in … in the number of individuals served by the state’s public mental health system, with nearly 900,000 residents utilizing …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedOpinion 93-12
… payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School District …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General … stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State pensioner who retired from the Port Authority of New …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from … plan is the organization’s recovery strategy. It can include, among other items deemed necessary by the … There are several steps entities can take to improve their chances of quickly recovering from …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… system (System). The Department is the lead State agency in the System. Workforce development is particularly critical … recovers from the COVID-19 pandemic downturn. As stated in the 2022 State of the State book, As of Fall 2021, New … , p. 6) A workforce with appropriate skills, in combination with …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the STEM Incentive Program
… to work in a STEM field in the State for five years after graduation. During the scope of our audit, recipients could … maintaining residency in the State for five years after graduation. Recipients who fail to meet Program requirements …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCounty of Oneida – County Clerk (2025M-110)
… properly collect and deposit funds, and remit funds in an accurate and timely manner? Audit Period January 1, … must collect, deposit, and remit funds accurately and in a timely manner to prevent theft or loss and ensure … Although the Clerk’s staff collected and deposited funds in a timely manner, the Clerk did not always remit funds to …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110