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City of Glen Cove – Budget Review (B7-16-12)
… fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B71612 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12DiNapoli: State Tax Revenues Down $767 Million in May
… Other items of note in the report: Personal income tax withholding revenues were $291.8 million below May 2019, a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayVillage of Whitehall – Records and Reports (2026M-9)
… The Village’s accounting records included three operating funds during the audit period: general, water and sewer. The … liability accounts among the Village’s three operating funds and capital projects fund as of May 31, 2025, and …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Cincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Comptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … estimates. Auditors also found significant weaknesses with how the town clerk handled the $17.1 million of tax and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… of $663,209 after pleading guilty to grand larceny for orchestrating a $3.5 million, 6-year fraud relating to … stole,” DiNapoli said. “I thank District Attorney Bragg for his partnership in the investigation and in bringing her to justice.” “Cindy Tappe has now been sentenced for diverting funds that were intended to benefit students …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudCity of Troy – Budget Review (B5-13-20)
… balance of the water fund. The City’s 2014 proposed budget does not appropriate enough money for contingencies to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… has become dire. After finishing 2013 with a nearly $1 million deficit, we are expecting a deficit that exceeds … has increased slightly in the past decade and now stands at nearly 98,000. Also, the city’s median home value of … million to $5.6 million; Debt per capita for the city ($1,370) closely mirrors that of the median city ($1,390); and …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsSchedules of Employer Allocations and Schedules of Pension Amounts
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2015 & 14
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2015.pdfDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… year 2022 was largely due to the infusion of aid from the American Rescue Plan Act and sales tax revenue growth. Sales …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataState Comptroller DiNapoli Statement on 2025 State of the City Address
… and having a substantial rainy-day fund will help the city weather any future storms. We’ll be monitoring the proposals …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… and a $5,000 fine. Cesternino, 46, was sentenced by the Honorable Richard M. Koweek following her guilty plea to …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli Expands Anti-Corruption Initiative
… Restitution of nearly $500,000 and prison time for former Charlton Fire District treasurer Virginia DeCapria, who …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeApplication for Transfer of Membership in Accordance with Chapter 390 (Laws of 2009) (PF5467)
For NYSLRS PFRS members who previously transferred an Employees’ Retirement System (ERS) membership to the Police and Fire Retirement System (PFRS)
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5467.pdfCity of Yonkers – Budget Review (B22-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Loans – Divorce and Your Benefits
… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …
https://www.osc.ny.gov/retirement/members/divorce/loansDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Background The Syracuse Industrial Development Agency is an independent public benefit corporation established by a … the City of Syracuse and its residents. The Agency, which is governed by an appointed five-member Board of Directors, … audited financial statements show that over $2 million is due to the City from the Development Fund. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Service Credit Purchase Payments – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-payments