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… withdrawn service credit. (RS2416, Rev. 6/15) Change in Payroll Deductions for Service Credit Purchase To change the …
https://www.osc.ny.gov/retirement/formsCompliance With School Safety Planning Requirements
… almost 2½ months after the typical beginning of a school year. Moreover, even with the additional time allowed, … evacuation or lockdown drills and, for the 2016–17 school year, 3 of the 25 schools did not conduct drills within the … within the building rather than evacuate. During the 2015–16, 2016–17, and 2017–18 school years, the DOE reported 219 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… almost 2½ months after the typical beginning of a school year. Even then, some schools did not submit their plans on … evacuation or lockdown drills, and for the 2016-17 school year, three of the schools didn’t conduct the drills in the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 2007-3
… GENERAL MUNICIPAL LAW §207-m: A village chief of police is not entitled to benefits under General Municipal Law … ranking subordinate in the village police department who is in a bargaining unit has not been increased on or after … is in reply to your inquiry concerning the requirements for compensating a village police chief under General …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… revenue outlook for the remainder of the current fiscal year and for the next fiscal year. Based on information as of March 13, 2020, the most … scenario is that All Funds tax revenues in State Fiscal Year 2020-21 will be at least $4 billion below projections of …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… in the 4th Degree and is expected to be sentenced to one year of jail time, will resign his position in the State … this scheme, SCARBOROUGH will admit that, over the seven year period, he caused his campaign committee to file … for Mr. Scarborough’s misconduct, which involved a four year scheme to defraud by abusing the New York State …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Reporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingCollege at Brockport – Selected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesCollege at Cortland – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March … were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Child and Dependent Care Credit
… claimed were not paid by the taxpayer, but were paid, in whole or in part, through subsidies from the New York State Office of … day care files provided by OCFS and ACS. Key Findings During the period of our examination, the Department …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… over payroll user access and payroll certifications for the period July 1, 2014 through December 31, 2015. … amounts to source documents for the payment of salaried employees, professional development hours or substitute employees’ days worked. The payroll certification procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, … are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 2007-1
… remaining parts of the agreement ( Guistino v County of Nassau , 306 AD2d 376, 760 NYS2d 862; Burroughs v New York … bidding statute ( Value Management Consultants v County of Nassau , Supreme Ct, Nassau County, May 7, 1999, O’Connell, J, affd 274 AD2d 588, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3