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Retirement System Membership – State Police Plan
… when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipXI.11.E Retainage – XI. Procurement and Contract Management
… for establishing and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . … for establishing and paying retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageRetirement System Membership – Regional State Park Police Plan
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage If you are … state park police officer with the New York State Office of Parks, Recreation and Historical Preservation, coverage in …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipAdministration of the Contract With the Center for Urban Community Services
… for Urban Community Services (CUCS) for the period July 1, 2010 through July 15, 2015. The audit included a review of … with not-for-profit providers for a range of health and social services, including supportive housing. Supportive … For example, a QFR listed $45,774 as the average annual salary for eight social workers, whose average annual …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsHuman Resource Practices
… Administration continued to pay a former President her presidential salary of $608,000 while she was on leave in the … – and while Upstate was also paying an interim President a presidential salary – but could not provide documentation to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesKerhonkson Fire District – Board Oversight (2025M-124)
… oversight of the financial activities to ensure public funds are managed with accountability, transparency and … more than 18 years ago. As a result, the Board, taxpayers, New York State Office of the State Comptroller (OSC) and other …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124City of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year budget … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Geneva City School District - Reserves (2018M-51)
… whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve … policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling $9.4 million (72 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did … Pine Plains Central School District Internal Controls Over Select Financial Activities 2018M52 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The … West Sand Lake Fire District 1 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsComptroller DiNapoli Releases School Audits
… District and the Wallkill Central School District . “In an era of limited resources and increased accountability, … fiscal years, which generated approximately $2.4 million in operating surpluses. During this time, unrestricted fund … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases January State Cash Report
… Through the first 10 months of the fiscal year, All Funds receipts totaled nearly $126.5 billion, a decline of … by lower than anticipated miscellaneous receipts. All Funds spending totaled nearly $121.5 billion through Jan. 31, … (up $2 billion primarily from federal sources). All Funds spending was $791.5 million lower than the latest …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportUnderstanding the Audit Process
… they need to effectively manage and improve operations. In performing our audits, we are required by State Executive … issued by various standard-setting bodies. The Audit Process at a Glance Opening Conference: Audit team and … position or factual differences; this written response is appended to and issued with the final report. Agency …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processComptroller DiNapoli Releases School Audits
… District , Sidney Central School District , Tupper Lake Central School District and the Walton Central School … reducing the district’s real property tax levy. Tupper Lake Central School District – Financial Condition (Franklin … City School District Sidney Central School District Tupper Lake Central School District and the Walton Central School …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsOpinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is … an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58DiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same … since the state budget was enacted, according to the July cash report released today by New York State Comptroller … receipts increased 7.4 percent, or $3.3 billion, through July 31, primarily because of settlement revenues, which were …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight and Collection of Snowmobile Registration Fees
… and transferring them to the New York State Snowmobile Trail Development and Maintenance Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation (Parks). The Trail Fund supports trail development, maintenance and other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-fees