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Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentAvon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … their money is being spent appropriately and effectively." Town of Geneseo – Information Technology and Multiyear …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) … Did the Town of Cato Town Supervisor Supervisor maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Agencies Bulletin No. 859
… Employees Federation, a Licensure Premium was established for certain NYS School for the Deaf and NYS School for the Blind employees who currently possess or who obtain a license in their respective fields on or after September 1, … be used to report adjustments to the Licensure Premium Agency Actions Beginning in Pay Period 18L, agencies must use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 2207
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveTaxes and Your Pension
… Most NYSLRS pensions are subject to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension … Tax information about federal withholdings and 1099R tax forms for retirees and …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionFreeport Union Free School District – Financial Management (2024M-49)
… complete report – pdf] Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … Determine whether the Freeport Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49State Comptroller DiNapoli Releases Municipal Audits
… were issued. City of Amsterdam – Budget Review (Montgomery County) City officials did not implement all recommendations … errors and irregularities were found in the court’s records. Bank records provided by the senior court clerk were … did not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund receipts …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… Steven G. James announced the arrest of a 68-year-old Rochester woman for allegedly stealing $12,973 in state pension payments sent … those responsible accountable.” Walsh’s mother, also of Rochester, received a monthly payment as the beneficiary of … Steven G James announced the arrest of a 68yearold Rochester woman for allegedly stealing $12973 in state …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The … operates 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Bolton … School District – Fund Balance Management (Warren County) The district accumulated unrestricted fund balance of more … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… MiFi usage billings? Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… correcting problems identified by auditors from the office of State Comptroller Thomas P. DiNapoli, according to a pair of audits released today. Auditors also found that more than … but could still be collected by the state Department of Health (DOH). "New York has been leaving millions of …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsEstimated Invoice
… to Top) When Graded Payments are Required or When You Can Amortize 1 The Contribution Stabilization Program (CSP) … which reduces both the total amount due and the amount you can amortize. If your Reserve Fund contained more funds than … Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceThe Securities Industry in New York City - October 2013
Five years after the bankruptcy of Lehman Brothers, Wall Street has made an impressive comeback.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2014.pdfThe Securities Industry in New York City - October 2012
Five years after the beginning of the financial crisis, the securities industry remains in transition.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2013.pdfMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. Each individual who applies for Medicaid benefits is assigned a Client Identification …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identification