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2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data … staff follow up appropriately when system alerts indicate a potential duplicate payment. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportTown of Dover – Financial Activities (2013M-139)
… financial activities and ensure that applicable laws and best practices are followed to help ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of the State Comptroller’s publications …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Long Beach – Budget Review (B24-7-4)
… amounts that are expected to be realized from a 25 percent increase in metered water rates and a decrease in sewer rents … mindful of the legal requirement to maintain the tax levy increase within the tax levy limit as permitted by law, …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Wyandanch Union Free School District – Budget Review (B24-7-2)
… 2023-24. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Town of Wells – Records and Reports (2024M-59)
… maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial reports were provided to …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did … Development Agencys IDAs progress as of September 2024 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fComptroller DiNapoli Releases School Audits
… (BOCES) – Claims Auditing (Albany County) BOCES officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … unrestricted fund balance exceeded the statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll … WaterfordHalfmoon Union Free School District and the West Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Credit for Previous or Military Service – Forest Rangers Plan
… Prior service is any period of time you received salary from a participating employer before that employer elected to participate in the … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-serviceRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York State Comptroller Thomas P. … and Borough Park in Brooklyn. District Attorney Brown said, "The betrayal of the public trust by this … in partnership with Queens County District Attorney Brown, this offender has been brought to justice and millions …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … did not have sufficient supporting documentation attached to the claim but were approved for payment by the board. In …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 98-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12State Comptroller DiNapoli Releases State Audits
… requirements for reimbursement, including $81,370 in real estate taxes, $39,709 in unsupported or ineligible … tax exemption; and 2,052 payments totaling $818,766 to deceased homeowners. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLaFayette Central School District – Reserves (2013M-387)
… condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. … District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written … and using reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hempstead Union Free School District – Management of District Resources (2014M-253)
… to the Student Information System to ensure that users have access only to functions necessary to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments