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Town of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Minetto – Financial Condition (2013M-284)
… Board did not develop a multiyear financial and capital plan to address the Town’s long-term priorities. Key … Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs and financing …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Medicaid Program – Medicare Part D Clawback Payments
… 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare and Medicaid (“dual-eligibles”). The Department … government to cover part of the cost of prescription drugs for the State’s full-benefit dual-eligible population. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsSkaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Wayne Central School District – Financial Management (2012M-229)
… $14 million to the District’s reserves with no documented plan or justification for their excessive funding levels. Key … to the establishment and use of reserve funds. Develop a plan for the use of the surplus balances in unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Village of Addison – Board Oversight (2024M-8)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8State Police Bulletin No. SP-118
… 4/1/10 for Command Pay. Premium in Lieu of Overtime (PRO) (Senior Investigators ONLY) An increase to $11,936 … above. Automatic Increase in Premium in Lieu of Overtime (PRO) (Senior Investigators ONLY) A row will be inserted to … for all employees receiving Premium in Lieu of Overtime ( PRO ). A row will be inserted to update any eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-118-april-1-2010-salary-and-other-increases-state-police-employeesSUNY Bulletin No. SU-341
… will use to review and identify arrears or refunds for impacted NYSTRS members. Phase one of the Reconciliation … all employees on the spreadsheet to determine the reason for the discrepancy (e.g., delayed contribution cessation or … Area (ESA) with the corresponding information in PayServ for the 2021-2022 NYSTRS school year, and/or review the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2004-9
… CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to … by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state … that receive federal, state, or local government funding" for the joint purchase of goods, supplies and services. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Comptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… letter today on behalf of the state and city pension funds to 20 major U.S. corporations urging them to uphold LGBT … they live," said Bronx Borough President Ruben Diaz Jr., a trustee of the New York City Employees’ Retirement System. An … serves as the investment advisor to, custodian and trustee of the $150 billion New York City Pension Funds. The …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldOpinion 92-12
… This opinion represents the views of the Office of the State Comptroller at the time … uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1619
… Purpose To inform agencies of the implementation of the New York … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveDiNapoli: Tax Collector Faked Her Personal Tax Payments
… An audit and investigation by State Comptroller Thomas P. DiNapoli’s led to the arrest … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … An audit and investigation by State Comptroller …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsProfessional Development - Auditors
… certifications and advanced degrees. Many of our auditors are Certified Public Accountants, Certified Internal Auditors, Certified Information Systems Auditors, Certified Fraud Examiners and Certified Government …
https://www.osc.ny.gov/jobs/professional-development-auditorsRetirement System Membership – Special 20- and 25-Year Plans
… For police officers and paid firefighters working for New York State or any municipal employer in the State, … System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membership