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DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… being convicted of stealing nearly $85,000 in New York state pension payments meant for her deceased father, State Comptroller Thomas P. DiNapoli … being convicted of stealing nearly $85000 in New York state pension payments meant for her deceased father State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionTown of Sheridan – Shared Services Costs (2023M-74)
… documented plans to establish a water district near these improvements; therefore, there currently is no benefit to …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of New Baltimore – Procurement Practices (2013M-203)
… 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Monticello – Financial Condition (2020M-107)
… funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial condition. Monitor the Village’s constitutional … ensure real property tax levies do not exceed it. Develop and adopt a multiyear capital plan that provides sufficient …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of LaGrange – Financial Management (2023M-139)
… complete report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key Findings The Board did … Determine whether the Town of LaGrange Town Board Board developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Lindley – Justice Court (2017M-270)
… Court revenues for 2016 totaled $587,978. Key Findings Monthly bank reconciliations and accountabilities were not … and resolve any discrepancies. Review the Traffic Safety Law Enforcement and Disposition reports to identify …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… building access accounts. Although we determined that the District had a process for granting access and adding information into the … process for granting access to non-employees. Almost half of the active building access accounts and badges were for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008City of Yonkers - Budget Review (B21-6-7)
… million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of … and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that may not be … and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales and amend as necessary. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7County of Oneida – County Clerk (2025M-110)
… responses are included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1502/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1507/cost-living-adjustmentChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringMahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32City of Yonkers – Budget Review (B6-14-14) - Revised
… than the City’s adopted budget for 2013-14, an increase of 3.1 percent. Key Findings The budget includes nonrecurring … for sales tax may be optimistic. The budget includes $5.3 million in revenue generated by red light cameras; the …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedTown of Mamakating – Records and Reports (2015M-164)
… cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide … a timely manner or record town-outside-village general and highway fund cash balances in the accounting records. The Board did not have accurate information on which to base its annual budgets, making it difficult for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Comptroller DiNapoli Releases Annual Review of MTA Finances
… The Metropolitan Transportation Authority (MTA) projects large operating budget gaps and has significant unfunded capital needs. With … times faster than inflation and the growth in wages in the metropolitan area. Fares on the commuter railroads have … The Metropolitan Transportation Authority MTA projects large …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesTown of Erwin – Justice Court (2017M-266)
… $418,866. Key Findings The Justices did not prepare monthly bank reconciliations and accountabilities, and errors … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to identify …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Village of Speculator – Financial Condition (2013M-381)
… The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381