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Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Police Bulletin No. SP-113
… for employees in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/5/07. … for employees in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/3/08. … for employees in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/2/09. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be placed in a reserve fund if a local government: exceeds the tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerCost-of-Living Adjustment – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1505/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a …
https://www.osc.ny.gov/retirement/publications/1500/cost-living-adjustmentComparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. … 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions 3% of gross salary until 10 years of membership or service … Tier 6 Benefit Information A comparison of key ERS benefits including vesting contributions …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsKingston Housing Authority – Board Oversight (2020M-103)
… of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key … of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Hamburg Central School District - Information Technology (2019M-10)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Town of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 98-13
… -- Town Building (use of to display historical material) -- Public Museum (establishment of by town) -- … of for visiting town building containing historical material) TOWNS -- Powers and Duties (establishment of public … museum); (use of town building to display historical material); (contract with museum registered by regents) ARTS …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 2005-6
… a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) MUNICIPAL … However, a town may contract with a parochial school for the conduct at the parochial school auditorium of a town …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… individuals and families, including assessment of needs, case management, access to health care, treatment for … Association, Inc. (CAMBA) to provide temporary housing, case management, housing referrals, placement services and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… established monthly caps. In addition, noting that Medicare imposes a 36-month cap on oxygen equipment rental … and a parts inventory consisting of 9,373 different part numbers/types valued at over $10.2 million. Auditors … in November 2021, identified $31.7 million in improper premium payments made on behalf of individuals who were not …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Executive Budget Report
… in balancing the past two budgets, according to a report by State Comptroller Thomas P. DiNapoli on the State … participation rate is among the lowest in the nation. Structural Balance and Use of Federal Funds State budgets … and includes legislation to further increase the maximum annual deposits to 10% of State Operating Funds (SOF) …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… saw a significant decline in 2020 as 89,000 (31.4 percent) jobs were lost from 2019, when employment reached a record … relief programs, particularly for the accommodation and transportation industries, ensuring existing and new programs … 2019, the industry in New York City had a record 283,200 private sector jobs, accounting for 53.5 percent of the …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73State Comptroller DiNapoli Releases Audits
… partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil Service to … to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget (February Plan) provides more transparency for spending, addressing years of chronic underbudgeting and … would signal fiscal stress and leave it less prepared for when a rainy day arrives.” The February Plan addressed large, … to overcome, as the City Council has suggested it does not support raising the property tax rate. The …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gaps