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DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal year ending on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with … filing deadlines, as well as the critical filing dates for receiving a fiscal stress score. “It is important that … In January, DiNapoli released fiscal stress scores for school districts . In September, his office will release …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… A group of investors led by New York State Comptroller Thomas P. DiNapoli and the Church of England are urging ExxonMobil to disclose the resilience … portfolio of public and private equities, fixed income, real estate and alternative instruments. About the Church of …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureState Comptroller DiNapoli Releases Municipal Audits
… County) The review examined the town’s progress in acting on recommendations from another audit report examining the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Miller Place Union Free School District – Check Signing (2017M-76)
Miller Place Union Free School District Check Signing 2017M76
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Membership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), no matter which retirement tier and … how your years of service affect your retirement benefits. For specific information about your retirement plan, go to … 10 or more years of service credit, you are: Eligible to apply for a non-job-related disability benefit. Eligible for …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialModel Code of Ethics for Local Governments - Frequently Asked Questions
… Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of … has not properly accounted for and reported reserve funds and other restricted moneys. The Town Comptroller does …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… among youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the … with the support they need,” said DiNapoli. “At a time when the COVID-19 pandemic has exacerbated a worsening mental … health struggles among students. Although school staff (i.e., principals, teachers, paraprofessionals) are not …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthVillage of Monticello – Budget Review (B4-14-15)
… the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Opinion 91-32
… prohibits counties, cities, towns, villages and school districts from making gifts or loans of "any money or … New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v Board of Education Central High School … e.g., Ausable Chasm Co. v State , 266 NY 326; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the library’s business manager ensured that individuals on the payrolls were bona fide employees and, as such, were … did not approve payments prior to checks being issued. … State Comptroller DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsPublications
… a one-time lump sum payment at retirement, if eligible. World Trade Center Presumption For members involved in the …
https://www.osc.ny.gov/retirement/publicationsCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community … 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Virgil – Justice Court Operations (2015M-77)
… and fees during 2013 and 2014. Key Findings The Justice does not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic … tickets. The Board’s annual audit of the Justice’s records does not include a review of documentation such as case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Comptroller DiNapoli Releases State Audits
… boiler inspection and asbestos-related project fees. In a follow-up, auditors found DOL has made substantial progress … veterans had been identified on their waiting lists. In a follow-up report, auditors found NYC HPD has made progress … also exposes the state to other risks ranging from extensive fines or penalties to business disruption due …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and reported expenses totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not … cash receipts journal and retain supporting documentation for all cash receipts and disbursements. … Red Creek …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialDisability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementLaw Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. … I transfer from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in … officer, am I better off staying in the ERS plan? How is other PFRS service (e.g., service with a municipal …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s … processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and