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Permanent COLA
… A Message from Comptroller Thomas P. DiNapoli In July 2000, the Retirement System was at the forefront of a … payments are based on the rate of inflation, as reflected in the consumer price index published by the U.S. Bureau of … measured at the end of the fiscal year (on March 31st). In addition, the COLA cannot be less than 1 percent or …
https://www.osc.ny.gov/retirement/publications/permanent-colaDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State Comptroller Thomas … issue bonds in connection with financing the city seeks from the State Environmental Facilities Corporation (EFC) … using public funds for private purposes. “Exposure to lead from water service pipes is a public health crisis that poses …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalVillage of Hudson Falls – Information Technology (2025M-10)
… computers to access websites for personal use, such as shopping, social media, streaming platforms, entertainment, personal email and finances, food, and personal health and fitness. In addition, the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… and it continues to uphold that legacy with old and new rides, large annual events and landmark institutions. Efforts …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeAverill Park Central School District - Payroll (2018M-255)
… and wages are paid accurately. The Superintendent was not always certifying payrolls prior to the Treasurer … deposits. Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Foreign Fire Insurance Report Filing
… Fire companies, fire departments and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly … must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingCity of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… either purchased for a component school district or for use at Questar BOCES. Based on our review, Questar BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareState Comptroller DiNapoli Statement on the Federal Government Shutdown
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal government shutdown has … New York State Comptroller Thomas P DiNapoli released the following statement today on the shutdown of the federal …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownContinuity of Operations Planning
… 23, 2017. Background The Division of Homeland Security and Emergency Services (Division) is responsible for … COOP training to State agencies. Provide technical assistance to State agencies in developing a COOP risk assessment, business impact analysis, and business process analysis. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… limit. Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance … or 24 percentage points. Maintained an unemployment insurance reserve fund balance of $227,000 which can fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWhitney Point Central School District – Information Technology (2023M-179)
… which are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and … and were unaware of all the network users that had access to the District’s network. When nonstudent network user … increased risk that it could suffer a serious interruption to operations due to the risk to the network and potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Town of Delhi - Highway Department Leave Records (2020M-53)
… lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of … by 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … upon our examination and investigation of discrepancies in the former Deputy’s leave records, the former Deputy was …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… complete report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… now and into the future. The Governor’s commitment to building the state’s reserves is something I have called for … projections , and the proposed budget includes significant federal aid to support our recovery. The state has the … a more detailed analysis soon.” Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalNorth Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Board adopted claims processing policies which require all claims to be audited prior to payment except for certain … District policy requires the claims auditor to ensure that all claims are properly authorized, itemized, supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Owego – Shared Services Facility Capital Project (2022M-42)
… whether the Town of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services … $4 million in costs left to complete the Project without a planned funding source and still owed the part-town general … whether the Town of Owego Town Board Board properly planned authorized and monitored the shared services facility …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Stay Informed – Special 20- and 25-Year Plans
… are an important part of a solid financial plan. They can help you and your beneficiaries achieve financial security in … and notify us of any errors promptly. Visit our website to find forms , publications , and tips on Preparing for …
https://www.osc.ny.gov/retirement/publications/1517/stay-informed