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DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … made no efforts to codify plans to bolster reserves or set aside additional funds in its rainy-day fund.” In each of … expenses, will decline in FY 2026, without explaining how. Given the spending risks DiNapoli has identified, the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growComptroller DiNapoli Releases Municipal Audits
… of Richmondville , Village of Suffern and Ulster County . “In today’s fiscal climate, budget transparency and … Receivables for Water Operations (Saratoga County) In 2013, the board attempted to improve the segregation of … (2014M-66) The Industrial Development Agency was effective in its efforts to promote, develop, and assist in economic …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… to buy local and track how much the state was spending on food," DiNapoli said. "My auditors found the implementation … put in place since our audit began, New York farmers and food producers could see increased business from the state." … guidelines, and provide training on New York state food purchasing to agency personnel. OGS is also responsible …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersComptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora Central School District . “In … his office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant Central …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… documentation. However, our visits to certain client apartments identified what appeared to be ongoing conditions … the health and/or safety of clients. For example, three apartments had significantly damaged ceilings/walls, two did …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followState Agencies Bulletin No. 2179
… increases but must be included in the calculation of overtime. Effective Dates: The Non-Pensionable Lump Sum … must have continuous service as stated in Civil Service Law Section 130.3(c) from 08/02/2022 through 03/31/2023 in … the lump sum payment amount. Divide these additional hours by 1360, round the result to four places, multiply by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceLindenhurst Union Free School District – Collections (2024M-24)
… an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 … recorded receipts on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days … of funds collected. Ensure that the Treasurer’s monthly reports are presented to the Board in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … resulting from normal operations. External Obligating Events AROs must be legally enforceable. Activities … event. Internal obligating events vary depending on the type of ARO and the ARO liability’s pattern of incurrence. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsComptroller DiNapoli Releases State Audits
… tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these … Health Insurance Program, Selected Payments for Special Items for the Period July 1, 2012 through Dec. 31, 2012 …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli Statement on the MTA's July Financial Plan
… ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planOversight of Child Protective Services
… of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with … September 2022. About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … and net pay, before officials and employees were paid, as required by New York State Village Law (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Audits
… – Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments … cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax … Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsXII.6 Unique Payment Situations – XII. Expenditures
… where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsCUNY Bulletin No. CU-794
… Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY … Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication … payments made to individuals who have filed for Social Security benefits to the Social Security Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatCUNY Bulletin No. CU-796
… affected. A Consent Determination was entered and filed on 06/27/2024 between the Comptroller of the City of New York … rate increases may be entered beginning in Institution Pay Period 14C, paychecks dated 10/17/2024. Eligibility … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-796-cuny-retroactive-rate-increases-oiler-stationary-engineerCUNY Bulletin No. CU-819
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … The purpose of this bulletin is to provide agencies with instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-819-cuny-retroactive-rate-increases-steamfitter-andCUNY Bulletin No. CU-800
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderCUNY Bulletin No. CU-808
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … The purpose of this bulletin is to provide agencies with instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-808-cuny-retroactive-rate-increases-carpenter-and-supervisor