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State Comptroller DiNapoli Releases Municipal Audits
… County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsCity of Long Beach - Budget Review (B19-7-4)
… budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… One way to reduce health insurance costs is to pay premiums only for eligible retirees or their surviving … To ensure that you don’t pay unnecessary health insurance premiums for retirees: design a process to verify retiree … from the health insurance coverage. Seek Reimbursement for Premiums Paid for Deceased Retirees Local officials should …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 91-39
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC … salary - effect on retirement allowance) CIVIL SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Broadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… segregate duties or implement compensating controls. Issue receipts for all civil judgments. Review audit trail …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47DiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… announced the sentencing today of Christopher Bunn of Queens for concealing his father’s death to collect his … time served and full restitution, which he paid today in Queens County Supreme Court. He pleaded guilty in October to … announced the sentencing today of Christopher Bunn of Queens for concealing his fathers death to collect his …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… from various social welfare programs and almost $325,000 in state unemployment insurance (UI). The inappropriate benefits were caused by deficiencies in how four of the five counties monitored the eligibility of … to March 1, 2013. Auditors found 313 inmates at the jails in Chemung, Onondaga, Orange and Schenectady counties …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Releases Guide to Federal Funding in New York
A new online resource released by New York State Comptroller Thomas P DiNapoli details the vast array of services that federal funding supports amid the continued uncertainty in Washington over potential cuts for states
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkPrior Year Social Security and Medicare Tax Refund Certification (Form AC 3206)
Attachment from Payroll Bulletin No. CU-461
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-461-attachment-2.pdfII.3.A Planning – II. New York State Financial Accounting
… – to agency management. The call letter signals the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming year, alerts the agency management to expected … (DOB). By early-mid fall, the final budget program package is assembled, guided by the instructions set forth by DOB in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 29, 2016. … The Greenburgh-Graham Union Free School District is located in the Town of Greenburgh in Westchester County. … operates two schools with approximately 335 students, is governed by an appointed eight-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of … action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training … all five elected officials), one employee of the Police Department or 7 percent of the employees tested and two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… they initiated corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … Concerning the procedures for the equitable distribution of retirement …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 96-13
… §150; GENERAL MUNICIPAL LAW, art. 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously … section 219-f provide for payment of service awards, but do not bar payment or provide for a reduction of payment in … Whether a person may simultaneously participate in and receive …
https://www.osc.ny.gov/legal-opinions/opinion-96-13DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… New York State Comptroller Thomas P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social … Administration (SSA) Office of the Inspector General, Philadelphia Field Division, today announced the arrest of … in payments from the New York State Common Retirement Fund and SSA that were sent to his deceased mother, Elizabeth …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsState Agencies Bulletin No. 1297
To inform agencies of the updated IRS tax withholding requirements for 2014 and other related topics
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1297-summary-irs-tax-related-changes-tax-year-2014