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Join Our Team as a State Program Examiner!
… efficiently and effectively. Build Your Career With Us As our analyses touch on all facets of New Yorkers’ lives, … Build a Career at the State Comptrollers office as a State Program Examiner …
https://www.osc.ny.gov/jobs/sgaRepaying Your NYSLRS Loan after Retirement
… an outstanding loan to repay that loan and increase their pension. Retirees cannot take a new loan from NYSLRS. If you … Need to pay? If you retired with an outstanding loan, your pension was reduced each month, but that monthly reduction … in a one-time, lump sum payment — you cannot make partial payments. How Much Will My Pension Increase If I Repay the …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementComptroller DiNapoli Releases Municipal Audits
… Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … of the 10 tenants reviewed. Oneida County Department of Social Services – Contract Monitoring and Payments … Housing Authority and the Oneida County Department of Social Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1XII.7.D Expedite Requests – XII. Expenditures
… emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsSubmitting Final Payment and Service Information – When Employees Retire
… final payment and service information to NYSLRS. We need this information to: Reconcile your employees’ reported …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationState Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Facility Structure, Safety, and Health Code Waivers (Follow-Up)
… 2014-S - 27). Background There are almost 4,000 health care facilities operating across New York State, including hospitals, nursing homes, intermediate care facilities, and other treatment centers such as … Department could not efficiently and effectively ascertain what waivers were in place at a given facility, nor could it …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit was to determine whether the … The purpose of this performance audit was to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalReal Estate Portfolio
… to better ensure it obtains fair market value when leasing properties. Key Recommendations Ensure annual …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Caledonia-Mumford Central School District – Financial Management (2024M-101)
… As a result, the District’s surplus fund balance is two times the statutory limit, District officials were not … real property taxes to be increased. However, the District had operating surpluses totaling $5.1 million. Appropriating … the debt service fund had $337,777 in unidentified money that should be returned to the general fund. For example, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) … in the District because they did not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial action plan that detailed which outlets were exempt from sampling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. District officials did not adequately plan or use a competitive process when procuring goods and … outside its authority. Key Recommendations Properly plan any future capital projects to determine the estimated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… policy to provide guidance for employees involved in the billing and collection of solid waste and recycling charges … by the policy. Designate an individual independent of the billing and collection process to generate and review …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Attica Central School District – Financial Management (2016M-127)
… review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … reserve balances, the Board’s financial objectives for the reserves, optimal funding levels or the specific … they will be used or replenished. The balances of three reserves totaling approximately $2.5 million were excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Village of Maybrook – Water Operations (2013M-121)
… audit was to examine internal controls over the Village’s water operations for the period June 1, 2010, through … of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for the fiscal year ended … fees. Key Findings The Village’s internal controls over water operations need to be improved. The water clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106