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Rensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … miles and has approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s … in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Windsor Central School District – Fuel Controls (2022M-133)
… complete report – pdf] Audit Objective Determine whether Windsor Central School District (District) officials … raised in the District’s response. … Determine whether Windsor Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesViolating the Terms of a DRO – Divorce and Your Benefits
… member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… that IT systems, which contain personal, private and sensitive information (PPSI), along with physical IT assets, … from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated … to inappropriately access and view personal, private and sensitive information or disable the network. 16 IT assets …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… audio equipment, tools, data storage devices and a gaming console. In addition, we reviewed capital asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalEvergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Port Washington Union Free School District – Payroll (2025M-38)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the … board unwarranted discretion. Musk’s significant stake in Tesla has failed to focus his attention on the company. … expect from a public company. These directors must bear responsibility for enabling numerous governance failures …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersOpinion 2000-9
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … certain other payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time … that any county, except a county wholly contained within a city, and every city having a population of a million or more …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Available Options – Regional State Park Police Plan
… will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving … will provide you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving … will provide you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving … you with a reduced monthly retirement benefit for your lifetime, and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving … will provide you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving … will provide you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – New Career Plan
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1515/available-options