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About an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition … a vendor with the unilateral right to terminate a contract can create a situation in which all vendors are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsComptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Cap Below Two Percent
… Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentControls Over Selected Expenditures (Follow-Up)
… grants to VAPs that serve crime victims and assists sexual assault survivors by directly reimbursing State-licensed … Reimbursement Program is designed to ensure that sexual assault survivors are not billed for FRE services. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… racial diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense success for a … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… non-student network user accounts or develop a written IT contingency plan. As a result, the District’s risk of unauthorized network access was increased, and it risked losing important data and suffering a serious … non-student network user accounts and develop a written IT contingency plan. Background The District serves the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June … The purpose of our review was to assess the City of Fultons City progress as of June 2025 …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… prior authorization to work overtime, Town officials do not have adequate assurance that the hours submitted by … budget. Develop written policies or procedures regarding how hours worked are to be recorded consistent with CBA …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Plainville Fire District - Audit Follow Up (2021M-31-F)
… Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fCity of Glen Cove– Budget Review (B7-13-16)
… with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the … overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating deficit. The unassigned … Key Recommendation Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Newfield Central School District – Financial Condition (2013M-238)
… more money than is likely necessary. The District reported liabilities that were more than $1.3 million over the actual … the overfunded reserves and correction of the understated liabilities would increase the available fund balance by more …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through … Town of Schaghticoke Budgeting 2013M239 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Available Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… for Criminal Justice Kelly Donovan. The prosecutors were assisted by Investigations Bureau Investigator Dennis Churns, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftAvailable Pension Payment Options – State Police Plan
… are not annuity savings contributions. Joint Allowance — Full* This option will provide you with a reduced monthly … payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… former Highway Superintendent for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and services from the town. Burlew today entered a guilty plea before The Honorable James Hayden in Chemung County Court to the charge of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicOpinion 89-6
… 83-181, p 228; 1973 Atty Gen [Inf Opns] p 147; Gregori v Ace 318 Corp. , 134 Misc 2d 871, 513 NYS2d 621 [NYCoCiv, …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Security Self-Assessment – Information Technology Governance
… key areas of IT internal controls such as policy, training, access and contingency planning. Several of the … parties and ask that they complete and return it. In any event, the governing board will probably need to speak with IT personnel and other key staff who play critical roles in the IT internal control environment to ask …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment