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State Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Financial Management (Rockland County) The board and district officials overestimated some … the board. Henrietta Fire Company Inc. – Board Oversight (Monroe County) The board did not provide adequate oversight … County – Court and Trust Funds Pursuant to state abandoned property law, money that has remained in the hands of the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The district did not establish adequate policies for procuring professional services. The district selected … $466,960, but could not provide documented evidence for how or why those vendors were selected. Iroquois Central …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one … To determine if the New York State Thruway Authority NYSTA inspects its highway …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The … I thank DA Stanzione and the New York State Police for their continued partnership in protecting the pension … payments should have ended. However, the Tuomeys did not report the death of Stephen’s father to the New York State …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15State Agencies Bulletin No. 1384
… Purpose To inform agencies of the addition of new queries due to the PayServ COA conversion and the impact … PayServ will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the … OSC is now aligning personal service charges with the new COA. Following this conversion, agencies will be able to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… report. These include: Numbers of individuals in certain age groups, such as those eligible for Medicare because they … earnings to cover their Social Security, Medicare, and Old-Age, Survivors and Disability Insurance (OASDI) costs; (3) … Administration Annual Statistical Supplement, 2021 – Old-Age, Survivors, and Disability Insurance: Benefits in …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020State Fiscal Year 2022-23 Enacted Budget Analysis
… where there are three or more children under five years of age for each available child care slot or where there are no …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisFiscal Year Earnings and Prior Years’ Adjustments
… as well as any adjustments submitted, during a State fiscal year (April 1– March 31). Pre-Billed refers to fiscal year earnings you have not yet been billed on. Billed refers to fiscal year earnings you have already … uses the earnings reported by your organization during State Fiscal Year April 1, 2024–March 31, 2025 (SFY 2024-25), …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Section 551e
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-25-year-planAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Sec 551e …
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-25-year-planNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… of living at or near the federal poverty level, resulting in painful choices related to basic needs such as shelter, health care, food and transportation. Often, the result is … and philanthropic efforts have contributed to improvements in the rate of food insecurity. Reflecting improving economic …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the largest urban … The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced CUNY’s legacy systems, is an … Controls Over CUNY Fully Integrated Resources and Services Tool …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… her death. Johnson was arraigned on Oct. 11 before Judge Anna Acquafredda in Suffolk County District Court. His next …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… Grand Larceny in the third degree in January 2025 and paid full restitution. He was sentenced before Judge Adam R. …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDeath Benefits
… us as soon as possible. Survivors can report the death of a member using our online death report form or they can … Ordinary Death Benefit If you have at least one year of service credit and die while in active service, and your … Benefit Employees’ Retirement System (ERS) Tiers 2, 3, 4, 5 and 6 Your last year’s earnings multiplied by your years of …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… those two revenue sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… our borough’s well-being." "Comptroller DiNapoli’s report of the Bronx’s economic success illustrates the resilience of the Bronx and the hardworking residents, especially our … unemployment rate was higher than the citywide rate of 4.5 percent in 2017 and the seventh highest of the state’s 62 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challenges