Search
Town of Spencer – Disbursements (2025M-35)
… best interest of taxpayers. Audit Summary The Board did not conduct a thorough and deliberate audit of all claims … Sixty-nine disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of … the amount approved on the Board-approved abstract did not match the amount disbursed on the canceled check image. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35LaFargeville Central School District – Information Technology (2021M-192)
Determine whether LaFargeville Central School District (District) officials established adequate information technology (IT) controls over physical IT assets and non-student network user account access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lafargeville-2021-192.pdfControls Over Cash Advance Accounts (2014-S-22)
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly account
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s22.pdfFixed Income
… NYSCRF Direct Firm AUM typically less than $10 billion at the time of commitment Please also refer to additional … The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… capacity shall be deposited into a bank or trust company designated by the State Comptroller. See Chapter XIV, Section … capacity shall be deposited into a bank or trust company designated by the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsHenderson Fire District – Financial Activities (2025M-67)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… transparency and integrity. This critical function can help maintain public trust, ensure compliance with legal … account and a savings account. Audit Summary The Board did not adequately oversee the District’s financial operations … as of January 31, 2025, the District’s AFRs for the 2019 through 2023 fiscal years were between 337 and 1,798 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… recent changes in state and local law enabling the use of these funds, called on the city to define how these resources are … plan to build up the fund so soon after its creation is prudent. However, the city’s planned deposit also revives …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundComptroller DiNapoli Releases State Audits
… of its authorized advance accounts by transferring the funds to an unrelated account without notifying the Office of the State Comptroller of the change. Two funds had shortages that originated prior to 2011, but the … have been turned over to the State Comptroller’s Office of Unclaimed Funds and that individual troops did not always …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsAre You Vested? And What It Means
… you meet the minimum age requirements established by your retirement plan. Vesting is automatic; you do not have to … requirement change affects members of both the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). Previously, Tier 5 and 6 members …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… regarding the State administration of the WIC federal grant program. Fraudulently cashed checks – the original … an AP Adjustment Voucher with an Account code of: 32207 Refund – Lapsed Approps, on the credit line. Federal Grants ROA transactions that relate to federal grant awards must be refunded to the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewLoans: Applying and Repaying
… Retirement Online . Email us using our secure contact form . Call our automated phone service at 866-805-0990 … you take a taxable loan, NYSLRS will mail you a 1099-R tax form to file with your federal income tax return for the year … information. All non-resident aliens must also complete a W-8BEN form . If we don't receive a completed form, your …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingInvestment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment standards of other states' … To bring the NY 529 and NY ABLE savings programs in line with investment …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsDiNapoli Releases Municipal Audits
… District – Internal Controls Over Financial Operations (Cortland County) The district board does not provide adequate …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsDiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… today was sentenced to five years' probation and paid full restitution after being convicted of stealing nearly … woman today was sentenced to five years probation and paid full restitution after being convicted of stealing nearly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments … receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in … A Payment Worksheet is used by agencies to apply payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
New York State Comptroller Thomas P DiNapoli Cattaraugus County District Attorney Lori Pettit Rieman and the New York State Police announced the arrest of Terry Gaylor Jr for allegedly stealing over $116000 from the City of Olean Fire Department COFD
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario … that Becky Smith Shaver pleaded guilty to grand larceny for stealing over $2,000 in pension payments from the New York State and Local Retirement System (NYSLRS) intended … New York State Comptroller Thomas P DiNapoli and Ontario …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemExamination of Superstorm Sandy Expenses
… Purpose As part of a series of examinations of Agency responses to Superstorm … only the generators. As a result, of the $1.17 million in equipment in our review, DHSES paid approximately $562,000 for … As part of a series of examinations of Agency responses to Superstorm …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expenses