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Opinion 90-12
… out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing … state that the county currently requires the service of a copy of the court order certified by a court clerk. Pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-12State Comptroller DiNapoli Releases Municipal Audits
… , Village of Southampton , Westchester Community College and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… for his continued partnership in our efforts to root out public corruption and to ensure that taxpayer money is … Schneiderman as part of our joint task force to root out corruption and protect public money." Met Council is a … assigned to the case. Supervising Investigator Michael Ward of the Investigations Bureau is also working on the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire Department , Sachem Public Library and … P DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company Inc Town of Conesville …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public Library and the Village of … court money was deposited in a timely manner. Village of Lindenhurst – Claims Processing (Suffolk County) While the … Village of Fort Johnson Town of Green Island Village of Lindenhurst Sayville Public Library and the Village of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Valley Stream Central High School District – Capital Assets (2025M-16)
… officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – January 31, … Area Capital assets are those that have a useful life of more than one year following the date of purchase. They can include buildings, machinery, vehicles, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Cato – Supervisor’s Records and Reports (2025M-141)
… Supervisor (Supervisor) maintain complete, accurate and up-to-date accounting records and reports? Audit Period January … 1, 2022 – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial … These records are essential for a town board and officials when monitoring a town’s financial health, making sound …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: … residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, and the water …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in the records, making it impossible for officials to determine the condition of individual funds. Elba Fire … do not review audit logs to monitor users’ activities when accessing the financial software. The village has not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in the records, making it impossible for officials to determine the condition of individual funds. Elba Fire … do not review audit logs to monitor users’ activities when accessing the financial software. The village has not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… pleaded guilty this morning before the Hon. Kenneth F. Case in Erie County Court. She admitted that she had stolen … shortchanges those who rely on these benefits — in this case, brave firefighters and their families," said Attorney … Criminal Enforcement and Financial Crimes Bureau. This case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136State Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 … replacement plan, and three board members did not know when these items needed to be replaced or their estimated …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1995.3
… – CSEA 2.5 RA2 SOY ST5 Standby OT Adjust-PEF 2.5 RP5 SOP Agencies should continue using either Earnings Code OTO – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19953-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995.1
… – CSEA 2.5 RA2 SOY ST5 Standby OT Adjust-PEF 2.5 RP5 SOP Agencies should continue using either Earnings Code OTO – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19951-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995.2
… – CSEA 2.5 RA2 SOY ST5 Standby OT Adjust-PEF 2.5 RP5 SOP Agencies should continue using either Earnings Code OTO – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19952-pilot-program-establishing-temporary-overtime-rate-employees-certainComptroller DiNapoli Releases School Audits
… District , North Bellmore Union Free School District and Schenectady County Community College . "In an era of limited … Duanesburg Central School District – Separation Payments (Schenectady County) District officials have established … were higher than necessary to fund district operations. Schenectady County Community College – Internal Controls Over …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… not have formal procedures to address disaster recovery, disposal of electronic devices, data back up and password …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsAvailable Options – New Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) …
https://www.osc.ny.gov/retirement/publications/1515/available-options