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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and $493,000 for the town-wide and town-outside village highway funds. Key Findings The financial condition of the Town’s highway town-wide fund has declined in recent years from a … 2,510 gallons of fuel valued at approximately $8,440. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… to prepay a portion of the debt, the School was able to save approximately $136,000. The business office did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCity of Yonkers – Budget Review (B17-6-11)
City of Yonkers Budget Review B17611
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2012, to April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of … Town of Wawayanda Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Long Beach – Budget Review (B17-7-9)
… 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to exceed … which includes a midyear increase of $15 per sanitation parcel which the City has not yet authorized. The proposed …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9State Comptroller DiNapoli Releases Municipal Audits
… , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In today"s … totaling $63,010 before payment was made. City of Niagara Falls – Financial Condition (Niagara County) The city … of Carlisle Keeseville Volunteer Fire Department City of Niagara Falls and the Village of Sagaponack …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … sales tax revenue. As a result, taxpayers residing outside the villages did not receive all the benefit they should have from county sales tax …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… a thorough and deliberate examination of each individual claim, the board does not have enough information to … Law Enforcement and Disposition database to identify reporting errors and individuals eligible for referral to the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… of State Police: Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, … each month’s tax liability. Auditors found the department does not review distributors’ existing collateral security … applicable. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 974
… Purpose To notify agencies of the final reduction in employee contributions. Affected Employees Contributory employees enrolled in the Optional Retirement Program (ORP) – Retirement Plan 7Z … for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementAccidental Death Benefit – State Police Plan
… there is no surviving spouse or should he or she die, to minor children until age 18, (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… Where there is no surviving spouse or should they die, to minor children until age 18 (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitState Agencies Bulletin No. 422.1
… Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a stop payment … To notify agencies of the procedures and a new form AC 3197 to be used when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Copiague Union Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … The purpose of our review was to assess Copiague Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at their … efforts to diminish shareholder rights and reduce corporate transparency. As trustee of the New York State … I will continue to take action to resist efforts to reduce corporate accountability and diminish shareholder rights …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible … you speak with a NYSLRS representative to discuss the impact of changing your retirement plan on your … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether construction costs of park facilities may be included as a part of the expense of sewer district improvements …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under these circumstances the political subdivision without competitive bidding may … enter into a 60month installment purchase agreement with the State vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3