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Port Ewen Fire District – Financial Management (2024M-157)
… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… spending on higher education, behind California and Texas, with total spending increasing 12.2% in 2022. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsComptroller DiNapoli Releases School Audits
… Central School District , Mount Pleasant Blythedale Union Free School District and the Pelham Union Free School District . “In an era of limited resources … and salaries for employees. Mount Pleasant Blythedale Union Free School District – Short-Term Borrowing and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Division of Housing and Community Renewal Bulletin No. DH-57
… salary was equal to or greater than the Job Rate of the lower grade and whose salary upon application of the October … grade, is entitled to the Job Rate credit of the lower grade. The Increment Code of an employee receiving the … the payment becomes eligible if the employee returns to a lower graded position between October 1, 2012 and September …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsuState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) Training … the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-15
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Oversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fort … Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital reserve funds. As a result, the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the … cannot be changed once the transaction has been submitted to OSC for approval (or approved by the agency if OSC …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractOtisco Fire District – Financial Activities (2025M-42)
… totaling $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a … review and consideration. We returned to the District in July 2024 to conduct an audit follow-up review. Our follow-up … review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State Comptroller Thomas P. … to show much more progress in executing its contracts with its service providers. We can’t continue to ask NFPs to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsNew York State Financial Reporting
… Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance with … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview of …
https://www.osc.ny.gov/reports/financeHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… did not establish comprehensive written procedures for managing network user accounts. Forty-eight network user … Establish comprehensive written procedures for managing network user accounts. Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… for allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal … to build Hannibal Kartway. The Kartway was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. Proceeds from the sale of race registrations and pit fees were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsThe Sentinel - Winter 2024
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-winter-2024.pdfThe Sentinel - Spring 2023
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2023.pdfThe Sentinel - Fall 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-fall-2022.pdfThe Sentinel - Spring 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2022.pdfState Agencies Bulletin No. 2193
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2024 calendar year and explain … through the State Employees Federated Appeal (SEFA), allow for continuous giving. This is an effort to promote …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2306
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … must be returned to the employee for completion of a new card. Please visit www.sefanys.org to obtain a copy of the authorization card. SEFA Continuous Giving is a donation without an end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaign