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DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… New York State Comptroller Thomas P. DiNapoli today released an independent fiduciary and conflict of … New York State Comptroller Thomas P DiNapoli today released an independent fiduciary and conflict of …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingOversight of Residential Domestic Violence Programs
… For example, OCFS was unable to provide the audit team with all program and fire safety inspection reports for … on an analysis of information received after our initial site visits, we identified information that would have … federal or State confidentiality laws. In fact, the audit team worked tirelessly with OCFS to create agreements on how …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… operations and exceeded the 4 percent statutory limit by 26 percentage points. In addition, District officials made … County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023. … audit determined that District officials did not ensure network access controls were adequately managed. It also … three recommendations to help District officials ensure network access controls are adequate. Background The District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fCity of Amsterdam – Budget Review (B24-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… purchased and placed in service during the 2022-23 school year were added to the inventory records. None of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Ridge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fOpinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … in 2021, and New York’s water systems have been targets for hackers. In 2013, for example, a water dam in Rye, NY was …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Agencies Bulletin No. 2047
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpUnified Court System Bulletin No. UCS-323
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 UCS Longevity Bonus (JLO) and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 UCS Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-337
… the various agreements between the Unified Court System of the State of New York and the affected bargaining … Longevity Bonus payment (Earnings Code JLO) provided the employee is not eligible for a 2024 Judicial Longevity … Annual Addl Earnings (to prevent making another payment) Retirement Information: The Judicial Longevity Bonus Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsRochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and … modified accordingly. [1] /localgov/audits/schools/2020/rochester-br-20-2-1.pdf [2] …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… used to pay down Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceSUNY Bulletin No. SU-164
… Employees SUNY nonresident alien students who receive scholarships (Company SCL- SUNY Scholarships, BU 71) Effective Date(s) Institution paychecks … Under IRS regulations, institutions that provide scholarships for items other than tuition and required fees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the … The purpose of our audit was to review the Districts cash receipts and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/caneadea-fire-district-2025-118.pdfSpecial Quarterly Report on the State Financial Plan Revenue Results and Trends, Mid-Year Update State Fiscal Year 2008-09, October 2008
This report is part of a series of quarterly reports that highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2008-09.pdf