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Village of Ilion – Information Technology (2015M-34)
… 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … experienced two information technology (IT) incidents in 2014 initiated by falsified email messages with a malware …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34East Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… assets requires Board approval. Officials have not conducted a complete physical inventory in more than 10 … tagged. Ensure that periodic physical inventories are conducted at the frequency indicated in the District’s fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… based on a memorandum of understanding between the two entities. Although the Board approved the IDA projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Port Jefferson – Justice Court Operations (2020M-56)
… neighboring village’s bank account and transferred it back two months later without notifying the Justices. An August …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Village of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178DiNapoli: State Pension Fund Value $206.9 Billion
… earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The … gaining long term, sustainable returns protects the Fund in times of uncertainty. The Fund ended the fiscal year just … it, as one of the best funded, best managed pension plans in the nation. The strength and stability of our state’s …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… and Section 5.C - Selecting the Appropriate Vendor and Address Sequence of this Chapter, Business Units must assign … each voucher, and must select the correct Vendor ID and address sequence when processing payments to vendors. Process … New York State, which is indicated by the remit-to address of PO Box 1100, Albany, NY 1000039132 VERIZON NEW …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesOther Bulletin No. 38
… SCF CSEA Salary Increases Affected Employees Employees in the bargaining unit 97 who meet the eligibility criteria … Increases: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsDiNapoli: MTA Faces Its Greatest Challenges in Decades
… 2018 shows some improvement, but it was still lower than one year earlier. While LIRR delays attributed to Amtrak have … by December 2020. Annual subway ridership has declined for two consecutive years and had fallen by 2.8 percent through … 2009 and is expected to drop again this year, the first two-year decline since 1992.) The MTA believes the decline …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and Ensure … points of cash collection and reporting, including parking lot and real property installment payments. In response , … of cash collection and reporting with regard to parking lot fees and real property installment payments. Since taking …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … spending will increase. All Funds spending in SFY 2025-26 is projected to total $254 billion, an increase of $12.5 … billion in SFY 2024-25. State Operating Fund spending is expected to grow 9.3%, continuing a recent trend of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budget