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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
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)
… not established policies and procedures related to breach notification or disaster recovery. Key Recommendations … position of the sewer fund. Adopt an information breach notification policy and a comprehensive disaster recovery …
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)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, …
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)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … The 2017-18 budget relies on nonrecurring revenue, such as fund balance, to balance its budget. The City could … Key Recommendations Replace nonrecurring revenue, such as fund balance, in the 2018-19 budget. Pay tax certiorari …
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)
… surplus fund balance. The Board has not adopted a breach notification policy, a disaster recovery plan, or a … multi-year financial and capital plan. Adopt a breach notification policy and a comprehensive disaster recovery plan that details specific guidelines for the protection of private and essential data. …
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)
… budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1779 …
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
… $623,000 at the end of 2016, more than 950 percent of the tax levy and approximately three times actual expenditures …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers residing outside the … receive all the benefit they should have from county sales tax distributions. The town board underestimated sales tax …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal … New York State Comptroller Thomas P DiNapoli today announced … of the East Meadow Public Library Town of Erwin Town of New Hartford and the Town of Oswego …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, 2019, the state police processed 1,656 kits. Only 356 of the … within the time frames prescribed by law. As of Oct. 31, 2019, state police had 1,916 kits that needed to be …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 974
… for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who have ten (10) or more years of membership will receive a reduction in employee contributions … Type of 7Z (TIAA/CREF) and has ten (10) or more years of membership will automatically change to non-contributory …
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
… the procedures to be used when requesting a stop payment or reversal of a direct deposit transaction. Affected … checking or savings account. Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, … Refer to the authorization on the AC2772 , Direct Deposit form for further information. Effective Dates: Immediately …
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 … 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
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … 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
… accomplishment of a legitimate governmental purpose (see, e.g., Scime v County Legislature , 90 Misc 2d 769, 395 NYS2d … 330 NYS2d 495, affd 45 AD2d 841, 358 NYS2d 957; 1980 Opns St Comp No. 80-272, unreported; 33 Opns St Comp, 1977, p … supra ; 33 Opns St Comp, 1977, p 130, supra ; see also Hempstead Democratic Club v Inc. Village of Hempstead , 112 …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … of Transportation (DOT) performs highway construction on their behalf pursuant to subdivision 27 of section 10 of … (i) documentation that the person approving the project on behalf of the municipality has the authority to do so; and …
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 … purchase agreement with the State vendor. You note that total payments due under the installment contract are in … to a proposal for new bid specifications" ( Merritt v Gallagher , 96 AD2d 933, 934, 466 NYS2d 381, 383). Similarly, …
https://www.osc.ny.gov/legal-opinions/opinion-89-3