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Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… that non-payroll disbursements were adequately supported, for valid District purposes and properly audited and … such as equipment, supplies and contractual services for capital projects. District officials are responsible for overseeing and approving these disbursements to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45New York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… begin withdrawing the United States from the Paris Agreement on climate change is a shameful move. "I was in Paris to support the development of the Paris Agreement and saw firsthand the commitment and dedication of … begin withdrawing the United States from the Paris Agreement on climate change is a shameful move …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementNorth Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro town … of Willsboro. Ms. Brown also financially decimated the Essex County Fair, having now been convicted of stealing over … take advantage of those who put their trust in her.” The Essex County Agricultural Society is a non-profit …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlySubmitting Your Payment – Legacy Reporting
… for the total amount of contributions, loans and service credit purchase payments withheld from your employees during … without sacrificing accuracy, reliability or security. To get started, submit a completed Electronic Debit … each month, and you submit more than what is owed, we will credit any excess to your next payment. Details about the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentLump Sum Payments – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsComptroller DiNapoli Releases Municipal Audits
… County , Genesee County , Georgetown Fire District , Greene County , Hewlett Bay Fire District , Long Lake Fire … fully understanding the district’s financial condition. Greene County – Court and Trust (2014M-294) The records … Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Selected Employee Travel Expenses
… and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 … employees, eight had long-term assignments in Tarrytown, New York for work related to the Tappan Zee Bridge. From …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSelected Employee Travel Expenses
… Key Recommendation Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Hicksville Water District – Competitive Quotations (2013M-233)
… quotations. While the District’s policy requires that a copy of the written quotes be attached to the payment voucher …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Opinion 97-17
… for city and county public library) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); LAWS Of 1953, … to State officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of … here relevant, section 811(1)(a) of the General Municipal Law authorizes the governing body of any "political …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Life Changes: Membership in a Nutshell
… can directly affect your financial future and the future of your loved ones. Whether you are just joining NYSLRS or have been a member for a number of years, this booklet will serve as a valuable resource to … any Military Service) (RS5042) form . Include as much documentation as you can about the period of employment …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … As a result, the board is limited in its ability to monitor operations and ensure that department money is … manager did not maintain complete, accurate and up-to-date accounting records, provide the board with adequate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Averill Park Central School District - Payroll (2018M-255)
… Key Findings District officials have adequate procedures to ensure salary and wages are paid accurately. The … Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the Superintendent was not using payroll change …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Letchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Overview – Reporting Elected and Appointed Officials
… make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. … and appointed officials who: Are members of NYSLRS; and Do not participate in a time-keeping system that either … or tracks accruals used and confirms that full hours were worked. If you have questions, we may have answered them …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewOpinion 90-8
… city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … certain city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… Integrity Bureau. Prosecuting the case is Senior Counsel Darren Miller, with support from Public Integrity Deputy … filing a complaint online at [email protected].ny.us ; or mailing a complaint to: Office of the State … Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236 or the Attorney General’s Office at 1-800-996-4630. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theft