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State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank … of the clerk's financial activities and did not provide for an annual audit of her records. Town of Guilderland – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-5
… extent that the proceeds of those bonds were used to pay for the acquisition of telecommunication equipment and costs … be expended only upon authorization of the board and only for payment of system costs as permitted by this article. The municipality shall separately account for and keep adequate books and records of the amount and …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Agencies Bulletin No. 1935
… of this bulletin is to provide agencies instructions for submitting the Retroactive January 1, 2021 Salary Increases for Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board Members and Board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersState Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1945.1
… Correct History requests. The Workers’ Compensation team will continue to review and enter these transactions. … Workers’ Compensation Job Action Requests: Effective date(s) for all Workers’ Compensation leave or return from leave … code to be used (Refer to Payroll Bulletin No. 1366 for a list of Workers’ Compensation Action/Reason codes) Detailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… Treasurer Denise Nappier, Iowa State Treasurer Michael Fitzgerald, Illinois State Treasurer Michael Frerichs, … Kopp, New Mexico State Treasurer Tim Eichenberg, New York City Comptroller Scott Stringer, Rhode Island State Treasurer … ensure environmental health for future generations. It is my fiduciary responsibility to protect the financial …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerTown of Lewis – Records and Reports (2025M-17)
… Town money, maintaining accounting records and providing financial reports to the Town Board (Board). The Supervisor … ability to manage the Town’s financial condition and make sound financial decisions is limited. In addition, the … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17CUNY Bulletin No. CU-845
… are impacted: Bargaining Unit Description SB Teamsters City Employee SE Teamsters City Employees SM Teamsters City … Memorandum of Agreement between the City University of New York and International Brotherhood of Teamsters, Local 237 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, … released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… 2.6 percent, from last year. Other tax collections through Sept. 30 totaled over $2.1 billion, an increase of $466.8 … Funds receipts totaled just under $75.2 billion through Sept. 30, which was 4.3 percent, or $3.1 billion, over … year. Departmental operations totaled $10 billion through Sept. 30, which was $317.1 million or 3.3 percent higher than …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearOperational Training and Medical Assessments of Train Crews
… Induction Training also includes quizzes, tests, final exams, and practical tests. Additionally, train crews are … records that supported satisfactory completion of all exams. We found similar results for the Signals Refresher …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Compliance With Jonathan's Law
… Disabilities (subsequently renamed the Office for People With Developmental Disabilities). Jonathan’s … facilities operated, licensed, or certified by the Office for People With Developmental Disabilities, the Office of … State Incident Management and Reporting System (NIMRS) for Facilities to record and report incidents to OMH’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… debt capacity, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. "Taxpayers have … funding to reconstruct, replace and preserve the state’s highways and bridges. Funding comes from dedicated taxes …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtSelected Aspects of Subway Station Safety
… determine if the Metropolitan Transportation Authority’s New York City Transit - Division of Station Environment and … are operational and accessible to all. Background New York City Transit (Transit) is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyOpinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 93-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require … moneys deposited to his or her credit ( cf . Town Law, §29[3], which authorizes the town board to require …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … and dissolve the district. Moneys received from the sale of the property and facilities of the water district … among the property within the district, as shown in the last completed assessment roll, and credited to each parcel …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Pension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement … should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware … though the ex-spouse may only be receiving a small share of the overall pension benefit. For a full description of …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionControls Over Capital Improvements at City-Owned Homeless Shelters
… of furnishings or equipment. DHS officials advised us that each project is prioritized based on safety, … December 2018, is now expected to be finished in December 2022. At Park Slope, a 100-bed women’s shelter also in …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersDiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s economy, supporting nearly 3.9 million jobs …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-york