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Village of Weedsport – Financial Management (2025M-76)
… long-term financial planning. The Board is responsible for managing the Village’s fund balance, which includes … the Village’s 15 reserve funds, which provide a mechanism for legally saving money for future needs, and unrestricted fund balances totaled $3.1 …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… has agreed to the New York State Common Retirement Fund’s request that it publicly report its corporate political … currently pending at 11 other portfolio companies: Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra … of the Fund’s proposal: 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDetermining the Ex-spouse's Share – Divorce and Your Benefits
… example, if the member accrued 18 years of service while married and retires with 30 years of total service: 1. 18 years of service credit earned while married = 60% (marital share) 30 years of total service …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… Town of Bethany , Bridgehampton Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In … written quotes for 12 purchases totaling $100,127. Town of Chester – Time and Attendance Records (Orange County) Some … of the Town of Bethany Bridgehampton Fire District Town of Chester Town of Nichols and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the … Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Town of Salem – Financial Management (2015M-295)
… of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 … The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is … The Board has not developed a multiyear financial and capital plan. Key Recommendations Review estimates of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295DiNapoli Appoints Top Retirement System Staff
… current member benefit system. She is known for her broad depth of knowledge of complex retirement system issues and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffCVS Health – Temporary Holding Account Rebate Revenue
… remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible … period, Civil Service received more than $1 billion in commercial drug rebates (rebates exclusive of Medicare Part D … remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTown of Clare – Fiscal Stress (2013M-317)
… April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town Board is the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Comptroller DiNapoli Releases Municipal Audits
… nine employees were paid $86,704 for unused sick and vacation days without proper authorization. District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overCleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Hannibal Central School District – Financial Condition (2017M-23)
… our audit was to assess the District’s financial condition for the period July 1, 2015 through August 31, 2016. … with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $31.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not … 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no … Office of the State Comptroller OSC will not approve a contract that provides the vendor with the unilateral right …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsTown of Schaghticoke – Budgeting (2013M-239)
… 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … $4.1 million. Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and … As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Mount Pleasant Central School District – Financial Condition (2015M-82)
… July 1, 2013 through January 6, 2015. Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is … Mount Pleasant Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Opinion 94-25
Whether General Municipal Law 217cv authorizes credit to be granted towards a year of firefighting service under a service award program for attendance at meetings of groups formed within a fire department or fire company
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… before their service retirement date is effective. This window exists to give the member time to change their mind … to request the Executive Order, which rescinds the 15-day window for NYSLRS’ members applying for service retirement …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisis