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City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ … Did City of Mechanicville City officials ensure that employees separation …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59DiNapoli: Trouble Ahead for Local Governments and Schools
… pressure. Costs for fighting the pandemic are adding up while revenues are rapidly falling,” DiNapoli said. “In … increased by nearly 60 percent and was critical in shoring up local finances. The report notes that sales taxes are one … taxes could also be impacted by owners not being able to make payments. DiNapoli said his office is tracking sales …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli Releases Executive Budget Report
… 19.6 percent, over five years to $60.8 billion in SFY 2020-21. Other borrowing that is not considered state-supported … is expected to reach $70.8 billion by the end of SFY 2020-21, an increase of 13.2 percent over the same period. DOB … service is estimated to rise to $7.4 billion by SFY 2020-21, an increase of 37 percent from SFY 2016-17, while …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… on candidates, political parties, ballot measures, any direct or indirect state and federal lobbying, “grassroots … (2014 agreement followed 66% support in 2013 vote) Peabody Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest … Timber Company, Inc. KeyCorp Dr Pepper Snapple Group Noble Energy Inc. 2012 PG&E Corporation Sempra Energy Safeway Inc. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionState Agencies Bulletin No. 1343
… Purpose To inform all agencies of upcoming changes to the PayServ system, inbound and outbound file layouts and to Control D reports to reflect the conversion from legacy cost centers to the new accounting … To inform all agencies of upcoming changes to the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialState Comptroller DiNapoli Releases Audits
… Department (SED): Wayne County Chapter NYSARC, Inc. (ARC Wayne) – Compliance With the Reimbursable Cost Manual (2020-S-30) ARC Wayne is a not-for-profit organization located in Wayne County. Among other programs, ARC Wayne provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Brighton Fire Department, Inc. – Board Oversight of Financial … $92,605 did not have adequate supporting documentation. Brighton Fire District – Non-Payroll Disbursements (Monroe …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… pursue and maximize the collection of parking violation tickets. Auditors determined the board and authority … did not review the number or the amount of outstanding tickets or consider alternatives to increase collections. …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… has not filed the district's annual financial report since 2012. City of Yonkers – Procurement of Professional Services …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Benefit Eligibility Assessment Process
… public assistance benefit eligibility assessment process is in compliance with applicable policies and procedures, and … and Disability Assistance's (OTDA) Fair Hearing process is used only as necessary. Background OTDA oversees the … administered by counties and local governments. HRA is responsible for administering these public programs in New …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processTown of Sheridan – Cellular Phones (2013M-334)
… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … some controls to be reimbursed for the cost of cell phone services provided to certain individuals, it lacked a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingNew York State Artificial Intelligence Governance
… As AI has been growing and benefiting business, it is also giving rise to a host of unintended consequences. AI … in identifying errors, misuse, and bias. Therefore, it is essential to establish governance structures over AI to ensure that its use is transparent and accurate and does not generate harmful, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-nyslrs-031925.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-and-appointed-officials-031826.pdfDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ donation campaign, according to an audit issued today by State Comptroller Thomas P. … put to use any of the money generated through distinctive license plates and a license application checkoff box to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… to do a better job to ensure these items are kept under lock and key." A variety of hazardous materials are used at SUNY campuses for both classroom and non-classroom purposes. The materials … Safety Office (EHSO), which serves as a technical resource for the campuses, providing tools, training, and …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersOpinion 95-3
… TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county levy … Concerning the proper distribution of county sales tax revenue when the county and several cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3