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NYS Common Retirement Fund Reports Third Quarter Results
… nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… Mosesman, 71, and Elsie Mosesman, 72, have been sentenced to five years’ probation and ordered to pay full restitution and asset forfeiture after previously pleading guilty to Grand Larceny in the … Mosesman 71 and Elsie Mosesman 72 have been sentenced to five years probation and ordered to pay full restitution …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsOpinion 89-54
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for … §6-c authorizes a town board to establish capital reserve funds for the purpose of financing all or part of the cost of … p 7). The town's authority to establish capital reserve funds is subject to certain limitations. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Comptroller DiNapoli Releases Municipal Audits
… the City of Yonkers and an audit of parkland alienation in 11 municipalities. “In today’s fiscal climate, budget transparency and … (Steuben County) The town had a cash shortage of $38,136 in the clerk’s office: $29,322 from the tax collection … the City of Yonkers and an audit of parkland alienation in 11 municipalities …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niskayuna No. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsOpinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … . . ." (emphasis supplied). As used in section 811, the term "municipality" includes a city (see General Municipal Law, §800[4]), and the term "political subdivision" includes a city having a …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Spencerport Central School District – Employee Benefits (2025M-65)
… employees a total of $14,213 and underpaid one employee $77 for separation payments. We also reviewed unused leave … Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65The Survivor’s Benefit Program for Retired NYS Employees
… the 15 years immediately preceding your departure or retirement from State service. Additionally, you must meet … service and be a member of the New York State and Local Retirement System (NYSLRS) or the New York State Teachers’ Retirement System (NYSTRS); OR Retire directly from State …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesSouthwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School District … of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding … The claims auditors did not properly audit all claims prior to payment Of the 1467 claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Avoca Central School District – Procurement (2025M-29)
… acquired in a cost-effective manner is to create as much competition as possible. Whether using formal competitive … policies and procedures. When officials do not solicit competition during the procurement of goods and services, … GML. As a result, District officials did not always seek competition and: Issue RFPs for payments to seven of the 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… as New York State’s Donnelly Act. Nelson Rivera, former Chief Information Officer for Monroe County was sentenced … of Investigations and Division of Local Government. Assistant Attorneys General Mary Gorman and Brian McDonald of … Serrapica. The Public Integrity Bureau is led by Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarState Comptroller DiNapoli Releases Municipal Audits
… no resource exists to identify all the communication suppliers operating within the counties audited, county … whether all E911 surcharges were received from their suppliers. As a result, officials cannot be sure that their …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… policy that requires city officials to seek competition when contracting for professional services. However, the … approximately $9.2 million. As a result, city officials do not have assurance that professional services are being … manner. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Retroactive Payments – Legacy Reporting
… receiving retirement benefits or disability benefits, or for whom we have paid a death benefit. You must inform us in …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsOpinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Fairview Fire District – Procurement and Claims Audit (2025M-75)
… are adequate and complete, itemized, do not include sales tax and are for appropriate District purposes. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Opinion 91-14
… municipal corporation or district by a majority vote of the voting strengths of its governing board. Section … Audit and Control, Report to the Governor on Legislation, Senate Int. 1122, Pr. 1123, enacted as L 1960, ch 102). …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3173.pdfProperty Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdf