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State Comptroller DiNapoli Releases Audits
… of New York (SUNY) is the largest comprehensive system of public higher education in the nation, comprising 64 … Act prohibits discrimination on the basis of disability by public entities, including access to programs, activities and … services for homeless women at their 200-bed Magnolia House Women’s Shelter from July 2011 to June 2020. During the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… that it cannot fund, such as Phase 2 of the Second Avenue Subway, could be carried over into the 2025-2029 …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… A new report from State Comptroller Thomas P. DiNapoli found … A new report from State Comptroller Thomas P DiNapoli found the frequency of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyOverview – State Police Plan
… on your years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of your … right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewNew York State Comptroller DiNapoli Statement on Win at SEC
… proposal from a shareholders' vote at its annual meeting. Today, the SEC rejected that request. “This is a … our proposal to fellow shareholders at ExxonMobil’s annual meeting.” Edward Mason, Head of Responsible Investment for …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secEDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other … individual use. Never allow other users to log into the account with your User ID and password. Creating users If you … other users, reset passwords, and lock or unlock the account. Basically, an authorizer is a user who has …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in … two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees of … officers and sheriffs. The Police and Fire Retirement System (PFRS), which provides benefits for police officers …
https://www.osc.ny.gov/retirement/about-nyslrsRetirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request … current earnings and service information. If the dates of marriage are provided, the estimate will also include the total service credit accrued during the marriage. Include the date of marriage and date of …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report … referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in … included in our intl audit report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRed Creek Central School District – Financial Condition (2016M-365)
… July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is located in the Towns of … Red Creek Central School District Financial Condition 2016M365 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the … segregate the summer playground program Director’s duties or implement compensating controls. Records … Checks for the summer driver’s education program session were not deposited in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. … Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash … for cafeteria cash receipts. Require the food service manager to review the cashier’s daily reconciliations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Byron – Procurement (2024M-11)
Determine whether the Town of Byron Town officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11