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Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Westerlo – Selected Financial Activities (2013M-323)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … not take appropriate action to align estimated revenues in the adopted budgets with actual rate schedules. This resulted in an accumulated operating deficit. Furthermore, the water …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323City of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. … Officer maintained records for all issued building permits. Key Recommendations Establish reserves and include a … Issue duplicate pre-numbered receipts for all building permits. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to May 8, … activity. The Town has not established an effective fleet management program. The Town does not have any written … the end of the fiscal year. Develop a comprehensive fleet management program that includes: guidelines for analyzing …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Montauk Fire District – Audit Follow-Up (2024M-117-F)
… mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days … services to the hamlet of Montauk within the Town of East Hampton in Suffolk County. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) progress, … our recommendation in the audit report Town of Hempstead Local Development Corporation – Project Approval … established in 1966 by the Board of the Town of Hempstead (Town). THLDC’s Board is composed of seven members …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … State Common Retirement Fund (Fund) was $254.1 billion at the end of the first quarter of state fiscal year 2023-24. … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… Royalton-Hartland Central School District – Information Technology Contingency Planning (Genesee County, Niagara … developed and adopted a comprehensive written information technology (IT) contingency plan. The district pays $10,500 … which includes a disaster recovery plan template, a key component of an IT contingency plan. Although the district …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsState Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… and accountability. Nancy’s character, knowledge and depth of experience will help New York meet those challenges …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentLeaves of Absence – Career Plan
… half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceBecoming Eligible for a Benefit – Career Plan
… benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefit