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Port Jefferson Union Free School District – Information Technology (2014M-039)

… appropriate user behavior or procedures to ensure the security of the District’s IT system. There are no written …

Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor … activities, including procedures for record keeping, closing out inactive clubs and disposing of the related …

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …

East Ramapo Central School District – Budget Review (B21-5-4)

… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo … The objective of this review was to provide an independent evaluation of the East Ramapo …

Pawling Central School District – Selected Financial Activities (2012M-185)

… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …

State Agencies Bulletin No. 2240

… The purpose of this bulletin is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid Workers’ Compensation benefits. Workers’ Compensation-related benefits include the … The purpose of this bulletin is to notify agencies that employee participation in taxsheltered annuity plans must be …

State Comptroller DiNapoli Releases Municipal and School Audits

… at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial …

Livonia Central School District – Conflict of Interest (2024M-89)

… had prohibited interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A … with the school district which they have a power or duty to negotiate, prepare, authorize or approve; authorize or … for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The District lacked a …

Contact the Division of Local Government and School Accountability

… Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] …

Starpoint Central School District – Audit Follow-Up (2022M-101-F)

… School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report Starpoint Central School District – … and Application User Permissions (2022M-101), released in October 2022.  The audit determined that District … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …

Justice Court Fund: Advisories

… 2025 October [pdf] - Reporting liabilities under the Westchester County Photo … Program (Vehicle and Traffic Law § 1111-g) October [pdf] - Reporting Work Zone Photo Monitoring violations 2020 December [pdf] - Reporting violations ticketed through a County School Bus Photo Violation Monitoring Systems …

DiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement

… Dennis Brown was sentenced to serve one to three years in a state prison. In June, Brown pleaded guilty to stealing $240,000 in public funds after his thefts were revealed through a … Dennis Brown was sentenced to serve one to three years in a state prison …

Opinion 95-21

… This opinion represents the views of the Office of the State Comptroller at the time it was …

DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000

… Former Town of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, of Penn Yan, stole cash payments made to the town … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She agreed to pay $26,729 in restitution as …

Ending Your Membership – State Police Plan

… end: If you are not vested and you leave public employment for seven years (membership ends automatically); If you leave … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Ending …

Ending Your Membership – Special 20- and 25-Year Plans

… Once you join, there are five ways your membership can end: If you are not vested and you leave … If you leave public employment and voluntarily withdraw your membership ; If you transfer your membership to another New York State public retirement … 11 5 and 6 members under Sections 384 384d and 384e Ending Your Membership …

Restrictions – State Police Plan

… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page  for more … Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is … As of July 1, 2019, public safety overtime that is paid to you by a public entity and meets other requirements may count …

Restrictions – Special 20- and 25-Year Plans

Opinion 88-60

… arrangement with a private party would have to be in the form of a revocable license, grant of privilege or true … involve an expenditure of public moneys ( Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593). Nonetheless, the …

State Agencies Bulletin No. 1576

… Employees’ Federation (PEF). Affected Employees Seasonal hourly employees of the Department of Environmental … Goal Balance: $500 (to prevent making another payment) Tax Information The Longevity Payment for Long-Term Seasonal … taxable gross and is subject to all employment and income taxes. Federal, State and New York City income tax …