Search
Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… districts, employees have the option to receive health insurance coverage after retirement. Among other things, the … retiree dies. required to contribute to the health insurance coverage costs. offered subsidized health insurance costs by allowing the retiree to buy coverage at …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesCost-Saving Ideas: Reviewing Your Revenue Collection Process
… which are collected with taxes.) Ensure that the service provider complies with statutory requirements and that proper … transaction date, the amount paid, a unique confirmation number and a notice to the taxpayer to print out and retain … payments. Resources New York State Office of General Services: Electronic Value Transfer Contract New York State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processUnified Court System Bulletin No. UCS-198
… are paid using the LEG pay basis code which calculates an employee’s biweekly salary by dividing the annual salary by 26. Therefore, when a calendar year contains 27 pay periods, judges are not … Pay Period 20C will be dated 12/31/13 since 01/01/14 is a holiday resulting in 27 paychecks for calendar year 2013. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesState Comptroller DiNapoli Releases School Audits
… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it … but the district chose not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget … record departmental collections. Westchester County Sewer Districts – Financial Condition (2017M-155) County … in a judicious manner. The budget process for the county's sewer districts found officials adequately monitor the budget …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal climate, … totaling more than $310,000. Cortland County – Public Water Supplies (2016M-318) County officials properly oversaw the water testing performed by the public water supplies and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… work. Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (Tompkins County) During the audit period, facility officials completed several energy performance improvements. Officials replaced the aging … boilers with high-efficiency units. As a result of these energy performance upgrades, the facility realized a 40 …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsSchenectady County – Investment Program (2025M-5)
… not monitor investments, formally solicit interest rate quotes or consider other legally permissible investment … comprehensive investment program, solicited interest rate quotes and deposited funds into a bank account or an … did not monitor investments formally solicit interest rate quotes or consider other legally permissible investment …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Montrose Fire District – Claims Auditing (2025M-53)
… complete report – pdf] Audit Objective Did the Montrose Fire District (District) Board of Commissioners (Board) … improper or fraudulent claims from being paid. A fire district board must audit the claims against a fire district before they are paid. A proper claims audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
… bids, requests for proposals (RFP) or written and verbal quotes to ensure purchases are made in the most prudent and … on issues raised in the District’s response. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report must be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details … officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Physical Accessibility to Programs and Services (2025-MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more … walking or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the … More than one in four adults in the United States have some type of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Town of Sherburne – Budgeting (2025M-3)
… which recurring revenues finance recurring expenditures. This helps the Town to not levy more taxes than necessary. … or plan to initiate corrective action. 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/town/2025/04/18/town-sherburne-budgeting-2025m-3City of Ithaca – Records and Reports (2025M-114)
… officials tasked with overseeing the use of public funds. This critical function can help maintain public trust, ensure … they plan to initiate corrective action. 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/city/2026/03/27/city-ithaca-records-and-reports-2025m-114DiNapoli: Number of Domestic Violence Victims Rises in 2022
… Disease Control and Prevention, 1 in 4 women and 1 in 10 men have experienced sexual violence, physical violence, and/or stalking by an … lifetime. “Domestic violence has a devastating effect on individuals and families, often causing permanent physical …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, including Pioneer Natural Resources … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As market forces and new policies … and dynamic future,” DiNapoli said. “The shale oil and gas industry faces numerous obstacles going forward that pose …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Selected Aspects of the M9 Rail Car Project Management (2020-S-50) In 2013, LIRR awarded …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… with competitive bidding statutes but did not obtain quotes. Quotes should have been obtained for 23 claims totaling … and highway town-wide funds without clear plans to use this money. Town officials have not developed a fund balance …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… accountable the company officers and directors who allowed this behavior to go unchecked. The deeply disturbing revelations underscore that this board was loyal to Mr. Wynn at the expense of the safety … According to the lawsuit, the board's failure to act on this and other reports of Mr. Wynn's pattern of sexual abuse …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… P. DiNapoli today announced that Mattel Inc., one of the world's largest toy manufacturers, has agreed to the New York … disclose its political spending," said DiNapoli. "This new level of transparency helps shareholders determine … which has worked with the Fund since 2011 to make this policy the norm. "Comptroller DiNapoli is a leader in …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosure