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State Agencies Bulletin No. 503
… procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum Payments. Affected Employees … by the Public Employees Federation (PEF) who are promoted on 9/14/04 and after. Effective Date(s) Date of Contract … must: Combine any Performance Awards that the employee may have received during the 12-month period prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… LaBarr was sentenced in Broome County Court by Judge Carol A. Cocchiola. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, hospitals, … enforcement activities. Buildings that contain an area of public assembly must be inspected each year, while all other … review of fire safety plans or evacuation procedures for public buildings such as adult care facilities hospitals …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… Albany woman, and the indictment of Devin Zielinski, 33, for stealing over $230,000 from an elderly victim. “Forcing … New York State Police and the Schodack Police Department for partnering to ensure that justice is served for the people who committed this heinous crime.” The victim, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that … purchase snowmobiles and trailers using the organization’s funds while registering the vehicles to himself. Daley used some of the stolen funds to make at least one deposit on a snowmobile for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitWindows Domain Administration and Management (Follow-Up)
… in our initial audit report, Windows Domain Administration and Management (Report 2022-S-19 ). About the Program ITS … statewide IT strategic direction, directs IT policy, and delivers centralized IT products and services that support the mission of the State. ITS …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… of the St. Johnsville Volunteer Ambulance Corp. today was charged with stealing over $26,000 from the company, … Montgomery County District Attorney Christina Pearson and New York State Police Superintendent Steven G. James … in the third degree. “Shannon Countryman allegedly abused her position of trust to divert funds meant to protect the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Accounts Payable Advisory No. 61
… may include, but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsTown of Bethany – Town Clerk Fees (2017M-226)
… is governed by an elected five-member Town Board. General Fund budgeted appropriations for 2017 totaled approximately … Perform an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. … Town of Bethany …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Data Sources – 2023 Financial Condition Report
… of Labor Statistics U.S. Federal Highway Administration … List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s … is a public benefit corporation that was established in 1991 by an act of the New York State Legislature, at the … Key Recommendations There are no recommendations in this report. … Dutchess County Water and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, … final budget does not limit the Comptroller’s review of terms and conditions of backdoor debt by public authorities. The …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetRFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to third party for benefit of village) MUNICIPAL HOME RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A … 753, 251 NYS2d 939; see also Wells v Town of Salina , 119 NY 280). Village Law, §1-102(1) authorizes a village to sell …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Greater Johnstown School District - Payroll (2018M-267)
… as a result of this audit. District officials agreed with our audit results. … Determine whether employee salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Local Government
Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials
https://www.osc.ny.gov/local-governmentAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190