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State Comptroller DiNapoli Releases Municipal & School Audits
… of metered water and the budgeted overtime funding for police of $1.1 million is likely underestimated by a total of … were posted to the city’s website. Town of Vestal – Former Police Chief’s Separation Agreement (Broome County) Town officials …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Morehouse Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Homeless Outreach Program at the Long Island Rail Road
… busiest commuter railroad in North America, carrying an average of 301,000 customers each weekday on 735 daily … and establish performance measures to be included in the Monthly Reports. Develop and establish internal controls to …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District … services. Potsdam Central School District – Payroll (St. Lawrence County) District officials established adequate …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 2002-14
… concerning a village project to reconstruct a certain stream channel. After the project was completed, several … against the village (see, e.g., Konrad v Village of Valley Stream , 270 AD2d 459, 705 NYS2d 77, mot for lv to appeal … Concerning a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1420-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dOversight and Monitoring of the Universal Pre-Kindergarten Program
… toxic cleaning supplies, windows that did not have window guards, potential fire hazards (cigarette butts …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1698
… codes to be used for reimbursement of employees’ qualified moving expenses and to provide instructions for required … documentation Affected Employees Employees who have moving expenses reimbursed starting January 1, 2019 … qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseVertus Charter School – Information Technology Asset Management (2025M-9)
… approximately $222,000. The Chief Operating Officer (COO) is responsible for overseeing the IT Department, including IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Life Changes: Applying for Disability Retirement
… perform the duties of your position, it will be important for you to learn about the benefits you could receive and how to apply for those benefits. This booklet describes how to file for a disability retirement benefit and the steps we take to … How NYSLRS members should file for a disability retirement benefit and the steps we take to …
https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirementOpinion 97-14
… expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire … of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Challenging a Determination – Special 20- and 25-Year Plans
… Hearing Administration Bureau at [email protected] . By mail: Hearing requests sent by regular mail will be considered filed on the date they are received … number where you can be reached during the day. We will send you an acknowledgment letter with an explanation of the …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationSex Offender Registration (2014-MS-2)
… took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 … January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established … Court-certified sex offenders must comply with DCJS registration requirements including address verification, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… [read complete report - pdf] Audit Objective Did Capital Region Board of Cooperative Educational Services … for approved aidable services and reached out to the New York State Education Department (NYSED) in November 2023 to …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background … which comprises five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key … one signature. The Board also did not provide guidance for goods and services not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316State Comptroller DiNapoli Releases Municipal Audits
… downloading applications from application stores. Town of Greenwich – Purchasing (Washington County) Town officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsXII.8.C Payment Intercepts – XII. Expenditures
… circumstances allowed by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on how to request OSC to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsDiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… continue to work with law enforcement agencies across the country to protect the New York State pension. I’m grateful … the SSA questioned him. He stated that she was out of the country on an extended tour of Europe and only reachable by … however, that Case had no passport and had never left the country. Bump eventually admitted to officials that his …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceasedSchenectady County – Investment Program (2025M-5)
… complete report – pdf] Audit Objective Did Schenectady County (County) officials develop and manage a comprehensive … of investment results. During our audit period, the County maintained an average available for investment balance … Countys investments were generally legal safe and liquid County officials did not develop and manage a comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5