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Accounts Payable Advisory No. 28
… of the New York Codes, Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… four bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board … conducting cash counts or adding or removing cash from the safe. Bar committee members routinely paid for bar-related … cash counts and adding or removing cash from the safe. Review and approve invoices representing the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250City of Glens Falls – Financial Condition (2013M-150)
… 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately … City of Glens Falls Financial Condition 2013M150 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… 1, 2011 through October 21, 2013. Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company … services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialEndwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2011, through December 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a … Town of Rossie Records and Reports and Cash Disbursements 2013M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… policy covering various aspects of the Village’s IT system security, but it did not implement procedures ensuring that … copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster recovery … received various IT services from consultants without service level agreements. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services … 31, 2011 were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not monitor and control these costs. The Town routinely pays …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Greenwich – Justice Court Operations (2014M-023)
… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not … monthly bank reconciliations and accountability analyses in a timely manner. The Justice should maintain adequate cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Bangor – Board Oversight (2012M-193)
… council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for the 2012 … is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request … and supply chain. “More Fortune 500 companies are shifting to renewable energy, not just because it helps reduce … it’s smart business,” DiNapoli said. “These companies are to be commended for protecting their long term value by …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… Comptroller Thomas P. DiNapoli announced that in response to a Common Retirement Fund shareholder resolution, Akorn Pharmaceuticals is taking action to prevent its products from being used in … and is asking any states that might have its products on hand for such purposes to return them. The company …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… Starpoint Central School District – Network Access and Application User Permissions (2022M-101), released in October … Starpoint Central School District Network Access and Application User Permissions 2022M101 released in October 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… Common Retirement Fund’s investment return was 11.55% for the state fiscal year that ended March 31, 2024. The Fund … historic value and rate of return in prior years Return for the third quarter Return for 2023 … State Common Retirement Funds investment return was 1155 for the state fiscal year that ended March 31 2024 …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… 2022 compared to the same period last year, according to a report released today by New York State Comptroller Thomas P. … (28.6%). Gloversville had the lowest growth at 4.6%. The report notes that the recently enacted state budget provides … 2022, amounting to a reduction of 16 cents per gallon. Report First Quarter 2022 Sales Tax Report …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022DiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… $6.1 billion in the first quarter (January-March) of 2026, an increase of 5.1% ($295 million) compared to the same … -7.2% and -4.6%, respectively. Report First Quarter 2026 Local Sales Taxes Data Regional Table with Detailed …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterDiNapoli: Local Sales Tax Collections Grew in 2025
… including record average nightly hotel rates and solid Broadway attendance. Aggregate county collections outside …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Partial Lump Sum Payment – Forest Rangers Plan
… Eligible Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit … to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to retire with a service retirement benefit for at least one year prior …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-payment