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Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Baker and the New York State Police, we were able to bring this public official to justice.” “Abuse of the public trust … wrong to an end and should serve as warning to others that this type of conduct will not go unnoticed or unpunished.” …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases School Audits
… completed bank reconciliations, monthly cash reports, up-to-date quarterly budget status reports and balance sheets in a timely manner. Tuckahoe Union Free School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-02015 Year End Report
… December 31, 2015 were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee … with mandated fee schedules, computation errors, duplicate payments, or other miscellaneous errors. Our …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Metropolitan Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program … capital projects due to a lack of funding. It must update its capital project dashboard to identify which …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office of the State … This section informs agencies how to request a change to a voucher after submittal to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of … January 1, 2010 and March 31, 2012 (3.8% of members) Tier 6 joined on or after April 1, 2012 (66.3% of members) PFRS …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… cap calculations for 677 school districts as well as 10 cities, including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth … the law was implemented – a cap of 0.12 percent. For the list of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentWage Subsidy and Transitional Employment Programs (Follow-Up)
… develop and implement their own welfare programs. The TANF block grant program requires New York State to engage …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling about $53.3 million, as summarized in the following table: Reason for Stopping Refunds Number of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… are planned to address the unresolved issues discussed in this report. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followSecurity Over Critical Systems
… to District officials and do not address those details in this report. We further found the District generally took …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsGates Fire District – Audit Follow-Up (2024M-10-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … The purpose of our review was to assess the Gates Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that … hard drives are sanitized when disposed of, and monitor for compliance. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Chautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… [read complete report – pdf] Audit Objective Determine whether the Delaware Academy … was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m