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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … not grant the appropriate number of points to volunteers for participation in department responses nor accurately … Norwich – Budgeting (Chenango County ) The adopted budgets for the highway fund were not structurally balanced, as they …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4DiNapoli: School Bus Safety Needs Improvement
… "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills take place could … provide documentation to support that two of its drivers, who began transporting students in 1999 and 2006, completed … These drills are required for all students, not only those who consistently ride the bus. The drills are to address …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementElmont Public Library – Board Oversight and Professional Services (2014M-060)
… in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is elected by the Elmont Union Free School District voters. For the … all claims prior to payment, except as otherwise provided by law. Ensure that all Library funds are in the custody of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Operational Advisory No. 8
… those checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the … turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek a replacement check. Historically these letters have been sent annually for the preceding calendar year. Beginning …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachMember Contributions
… your employee will owe arrears and need to pay deficient contributions plus interest which accrues monthly on unpaid … overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 contribution rates. This … offer a non-contributory plan. (Return to Top) Voluntary Contributions ERS and PFRS Tier 1 and 2 members and PFRS Tier …
https://www.osc.ny.gov/retirement/employers/member-contributionsComptroller DiNapoli Releases State Audits
… Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using his NPI as an individual provider. The provider also did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Divorce – State Police Plan
… The survivor benefit beneficiary designations made by retirees who chose the Single Life Allowance option or …
https://www.osc.ny.gov/retirement/publications/1518/divorceCounty of Rockland – Budget Review (B6-15-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Divorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined … that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name your ex-spouse as … death benefit payable. You may be required to elect a pension payment option that provides a continuing benefit to …
https://www.osc.ny.gov/retirement/publications/1517/divorceComptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire … and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … The board acted outside its authority when it provided the highway superintendent with bonuses totaling $1,200 for …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Orders Divestment of Russia Holdings
… New York State Comptroller Thomas P. DiNapoli, sole trustee … further investments in them. On March 1, following Russia’s invasion of Ukraine, DiNapoli announced the Fund would … DiNapoli has written to several U.S. companies, including McDonald’s, PepsiCo, Estee Lauder, and Mondelez, urging them …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsLength of Service Award Programs (2014-MS-1)
… were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately … The fire district or municipality that sponsors a LOSAP is required to establish a point system that complies … Law (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … proposal at the company. Resolution calling on Domino’s Pizza to commit to using palm oil that was certified free of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Comptroller DiNapoli Releases Municipal & School Audits
… Roosevelt Fire District – Length of Service Award Program (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, the board did not ensure that the LOSAP was annually audited in accordance with state law. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Glossary
… Property Law The New York State Abandoned Property Law can be found in McKinney’s Consolidated Laws of New York, … Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … Aggregation These are items valued at $20.00 or less and you must group the individual items into one aggregate amount …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossary