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Am I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… Madison County D.A.’s Office prosecutes all crimes, but we look very closely at crimes committed by public employees,” …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Housing Authority (WCHA) Executive Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine … Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line their own pockets,” … DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Opinion 95-12
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … savings banks. You ask whether a municipality and an industrial development agency (IDA) may deposit or invest … Whether a municipality and an industrial development agency IDA may deposit or invest their …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli: 90 School Districts in Fiscal Stress
… This is the second year DiNapoli’s office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in … a pattern of operating deficits and limited cash on hand. In addition, DiNapoli’s office found high-need …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… F. Grossmann, 68, pled guilty to Bank Larceny, a violation of Title 18, United States Code, § 2113(b), and was sentenced to probation for three years, including one year of home confinement. Grossmann was also ordered to pay … F Grossmann 68 pled guilty to Bank Larceny a violation of Title 18 United States Code 2113b and was sentenced to …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentDiNapoli: Molson Coors Agrees to Disclose Political Spending
… The New York State Common Retirement Fund (Fund) has reached an agreement with … the public with respect to an election or referendum. NYS Common Retirement Fund’s Political Spending and Lobbying … Corp., Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with … disabilities (IDD). People with IDD face significant health issues making them more vulnerable in an emergency. For …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followVendor Responsibility Documentation
… Questionnaire (If valued at $100,000 or more for the first time) 1. New contract ✔ ✔ 2. Agreement with an … ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required … Assignment * ✔ ✔ 5. Change to contract value not provided for in the original contract ✔ ✔ 6. Change to contract time …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationWithdrawing Your Contributions and/or Your Membership – State Police Plan
… with less than ten years of credited service, you may end your membership and withdraw your accumulated mandatory contributions (with 5 percent interest compounded annually). To withdraw your membership, you should apply no earlier than 15 days … Tier 2 5 and 6 members under Sections 381b Withdrawing Your Contributions andor Your Membership …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… To determine whether the New York City Transit Authority Transit used the American Recovery and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… end: If you do not have at least five years of credited service and seven years have elapsed since you last worked for a participating public employer; 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… complete and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263DiNapoli Announces State Contract and Payment Actions for January 2017
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state's chief financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Accounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors that do … Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: May … NOT personally use rewards or points accumulated from the purchase of goods or services for State use. May personally …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsVillage of Cohocton – Cash Receipts (2015M-63)
… March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a … did not issue duplicate receipts for all transactions where no other evidence of receipt was available. No … accountant to conduct the audit. Issue duplicate receipts where no other evidence of receipts are available. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63DiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… Counties across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released … today by State Comptroller Thomas P. DiNapoli. While the Office of Mental Health (OMH) has implemented or … Counties across New York arent getting the timely data they need to help them prevent suicides …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli: 23 School Districts Designated in Fiscal Stress
… that school districts faced in SY 2020-21, the first full year of operations under pandemic conditions. The report … School Districts in Stress Fiscal Years Ending 2021 Full List and Detailed Information for School District Stress …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 … Fourteen school districts statewide were designated in some level of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York … plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross … Eligibility and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-services