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Capital Asset Management
… selected State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets. The audit … custody of a comprehensive capital asset reporting system that allows for monitoring and reporting of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementCity of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8CUNY Bulletin No. CU-837
… OSC has provided the following Time Entry Earnings Code to process the Ratification Bonus Payment: Earnings Code … checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York Retiree Indicator for further details on … follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationOtisco Fire District – Financial Activities (2025M-42)
… totaling $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a … review and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up … review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42State Comptroller DiNapoli Releases Municipal & School Audits
… $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … $4,000 in gift cards. Town of Windsor – Capital Project (Broome County) The board did not properly manage its highway garage capital project. Although three project construction contracts …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-846
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the CUNY Ratification Bonus Payment for Skilled Trade Laborers Affected Employees: … The purpose of this bulletin is to provide instructions to agencies for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… order submittals subject to OSC approval. Purchase orders created by State agencies that serve as the complete … the vendor (stand-alone POs) are subject to the Office of the State Comptroller’s (OSC) review when they exceed OSC … Comptroller’s approval of the referenced purchase order. After OSC’s review and approval, the agency will be able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Agencies Bulletin No. 1752
… and is not included as salary for retirement purposes. Tax Information If an employee submits tool purchase receipts … Allowance). Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1752-2019-csea-tool-allowance-paymentAuditors Find Safety Hazards at Pre-K Facilities in New York City
… toxic cleaning supplies and peeling paint, according to an audit released today by State Comptroller Thomas P. … “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and safety hazards in their facilities that need to be fixed immediately,” DiNapoli said. “Young children …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases School Audits
… controls to adequately secure and protect IT systems. The rooms housing the servers and IT infrastructure did not have …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: 90 School Districts in Fiscal Stress
… classified in “significant stress” were: Wyandanch Union Free School District (Suffolk County); Niagara-Wheatfield … Ramapo Central School District (Rockland); Lawrence Union Free School District (Nassau); Watervliet City School District (Albany); Copiague Union Free School District (Suffolk); Lewiston-Porter Central …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresWall Street Profits for 2014 May Not Reach 2013 Level
… that full year profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional measure of … in settlement costs. The securities industry, however, does not break out settlement costs from other …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli: Too Many Subway Stations Need Repairs
… free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit … Metropolitan Transportation Authority, which determines station conditions by surveying “structural” components — … serious defects. NYCT data also showed that 27 percent of station components — such as ceilings or columns — needed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: Wall Street Bonuses Declined in 2010
… Thomas P. DiNapoli. The decline in the cash bonus pool reflects changes adopted by the industry in response to … has revised his estimate of the growth in the 2009 bonus pool from 17 percent to 27 percent. DiNapoli also reported … than the 2009 share. Although the size of the cash bonus pool has declined, overall compensation has grown. An …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Wall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to decline by 14 percent to $19.7 billion during this year’s bonus season, according … Cash bonuses paid to New York City securities industry employees are forecast to decline by 14 percent to $197 billion during this years …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011State Agencies Bulletin No. 1658
… of Transportation, the Division of State Police, or the Office of Parks, Recreation and Historic Preservation who … or not to provide receipts for tool purchases. Tool Purchase Receipts Provided Employees who submit tool purchase … residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice The Earnings Code TOL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1658-2018-csea-tool-allowance-paymentDiNapoli: Fiscal Stress May be Looming for Glens Falls
… outpace revenues, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report, part of … a series of fiscal profiles on municipalities across the state. “The city’s financial struggles are making it harder … higher than the 3.3 percent growth for all cities in the state. By comparison, the city’s revenues increased only 4.1 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli Recommends Ways For LIRR To Get Back On Track
… by New York State Comptroller Thomas P. DiNapoli. "There is no question that LIRR has some tough challenges to … regular ridership). Among its findings: LIRR did not have a plan for 5 of the 11 events examined, including two rail … LIRR Guideline does not discuss these type of events, or how to provide service when they occur. Of the remaining six …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Amherst Central School District , Friendship Central School District … and charter school finances and operations to ensure money is being spent appropriately and effectively. The … require district officials to properly document compliance when they sought competition. Furthermore, the policy did not …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits