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DiNapoli Examines Faltering LinkNYC Program
… In an audit released today , New York State Comptroller … owed to the city.” In December 2014, DoITT entered into a franchise agreement with CityBridge, a consortium of … The consortium sells advertising space on the kiosks and is required to pay the city each year either a flat annual …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… our audit pursuant to legislative mandates included in these statutes, which direct the State Comptroller and the … 2017. Background The primary responsibility of the Board is to ensure that employees who are unable to work due to … Self-Insurers (WCL Section 50(5)) assessment, resulting in a net underassessment of $1,124,833. These errors were …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31State Comptroller DiNapoli Releases Municipal Audits
… Milford , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… and Fees (Follow-Up) (2018-F-20) An initial report issued in August 2016 determined that approximately half the fines … numbers, contributes to collection difficulties. In a follow-up, auditors found the MTA made progress in … of Payments to Tough Man Inc. (2018-BSE2-001) Tough Man is a not-for-profit corporation formed to sponsor community …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsNYSLRS Announces Employer Contribution Rates for 2024-25
… for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay retirement and … survivors. There are nearly 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan … DiNapoli said. DiNapoli also announced that NYSLRS had a funded ratio of 90.3% as of March 31, 2023. NYSLRS is …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Fiscal Stress Monitoring System Statistics
… (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, alerting communities across New York … in an orderly, transparent, and comprehensive manner. A report issued by OSC in September 2025, Fiscal Stress … fiscal years ending (FYE) in 2024. Included in the report is also a trend analysis of the data collected on FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
… 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July 1, … 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchasePayroll Improvement Project Bulletin No. PIP-005
… Purpose The purpose of this bulletin is to inform agencies of changes to PayServ navigation effective in PayServ version 9.2. Affected Employees All Agency PayServ … The job aid PayServ 9.2 Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Tier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, … up to 36 years. Alternative Death Benefit If you die while in service, but after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsNew York Mills Union Free School District – Financial Management (2016M-107)
… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. … than necessary. District officials have not developed a multiyear operational plan. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and … banking activities. District officials did not dedicate a separate computer for online transactions. Both the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Livonia Central School District – Software Management (2016M-293)
… 1, 2016. Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, … District officials and IT staff did not maintain a comprehensive software inventory of District-owned software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 31, 2013. Background North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the 2012-13 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials … Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Somers – Justice Court (2013M-198)
… 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … through August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. The District is governed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Village of St. Johnsville – Records and Reports (2015M-1)
… August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1