Search
State Comptroller DiNapoli Releases Municipal & School Audits
… exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 … benefit accrued liability and unemployment reserves by nearly $1.9 million and did not use funds held in six …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1NYS Common Retirement Fund Contacts
… Ms. Titarchuk was named as a 2015 Hedge Fund Rising Star by Institutional Investor Magazine. She graduated summa cum …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsState Comptroller DiNapoli Releases Municipal & School Audits
… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … operations in a timely manner. Auditors found that the tax collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Contact NYSLRS
… common questions and contact information for the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/contact-usState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … did not have sufficient supporting documentation attached to the claim but were approved for payment by the board. In …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… that 373.5 of the 6,077 hours of leave time used by these employees were recorded incorrectly or not at all in … and one paving claim totaling $99,691 were approved by the board without evidence that competition was sought. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund … balance levels at more than three times the amount allowed by state law. Auditors also found five reserves totaling $2.3 … the plan lacked key pieces of information required by the board’s reserve policy and best practices. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… exceed the $18.5 million maximum amount authorized by an act of the state Legislature for the city to issue debt …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $144,142 were paid prior to audit and approval by the claims auditor. Another 355 charges totaling $104,258 … and county treasurer within the timeframes established by state law. As a result, funds were not provided to finance … taxes to the town supervisor at least weekly, as required by state law. The tax collector made one payment totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … County) District officials did not accurately apply for all applicable transportation aid. As a result, the district … to provide accurate monthly financial reports. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or present records to the board for audit as required by state law. Because of this, the board was unable to … fund for a “vacancy factor,” a budgeting technique used by the city to account for open personnel positions, which … for personnel services are likely underestimated by as much as $3.7 million. In addition, budgeted funding for …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… since 2006 without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … within the timeframes established by state law. The tax collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsRetirement Benefit Summary Tier 6 PFRS
… A summary of membership benefits for Tier 6 New York State and Local Police and Fire Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-pfrsState Comptroller DiNapoli Releases Municipal and School Audits
… informed district administrators and staff of products and services provided by vendors that were recruited by, and … of which $146,825 related to unnecessary or unused services. The district lacked a formal procedure for … County) District officials did not ensure goods and services related to capital improvement projects’ (CIP) …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… officials in NYS should be transparent and accountable, by making financial information readily available to the public. By being open, providing information and keeping public …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2State Agencies Bulletin No. 1201
… These changes will limit access to the data displayed by these transactions to those PayServ users with a “need to … Empl ID and a full 9-digit National ID to be entered by the online user. When the employee being Rehired, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservState Agencies Bulletin No. 818
… the correct Social Security Number or name to the employee by July 7, 2008. Mismatched Social Security Numbers on … corrected to avoid potential penalties that may be imposed by the Internal Revenue Service. Follow existing OSC … for four (4) calendar years. If a record is returned by SSA as “Deceased” and PayServ shows it otherwise, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsState Agencies Bulletin No. 1759
… to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. Employees in the Tug Hill …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionOpinion 95-12
… savings bank. General Municipal Law, §10, as enacted by L 1992, ch 708, and General Municipal Law, §11, as amended by L 1992, ch 708, govern the deposit and investment of … the disposition of which is not otherwise provided for by law. Section 10(3) sets forth requirements for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-12