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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your board the best …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the former Executive Director of the Fulton-Montgomery County Chamber of Commerce, … appointment as the Chamber’s Executive Director in June of 2025. As Executive Director, Shults had access to the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town and County Special Districts and Town Improvements
… Towns and counties proposing to issue debt to finance the establishment, extension of or increase in the maximum … However, if debt is being issued, a certified copy of the notice of hearing for the low-cost district must be sent to … to OSC Office of the State Comptroller Division of Legal Services 110 State Street 14th Floor Albany, NY 12236 …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… Police today announced the arrests of Amber Diacetis, a 30-year-old Albany resident, and Devin Zielinski, 33, for …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23DiNapoli Announces State Contract & Payment Actions for December
… million due to fraud, waste and other improprieties. As the state’s chief financial officer, DiNapoli’s office … state payments. This independent review ensures that costs are reasonable, the playing field is level and taxpayers get … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberTown of Greenville – Transparency of Fiscal Activities (S9-25-41)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2023. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Opinion 2003-3
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award … GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that may be provided under a defined benefit plan service award …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1811 (Rev. 6/12) © …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… Special Westchester County Correction Officers Plan for PFRS Tier 1 2 …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bOpinion 95-5
… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask whether a … surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… Environmental Conservation $2.9 million with Tetra Tech Inc. for large whale monitoring in the New York Bight using … enhancements and expansion at the Syracuse Hancock International Airport. $5.8 million to El Sol Contracting/ES … Authority for the terminal expansion project at Albany International Airport. $4.3 million to EE Cruz & Company …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberState Agencies Bulletin No. 2020
… Salary Increase NYS Bargaining Unit: 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 … in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonOpinion 88-4
… Application of Lascaris , 65 Misc 2d 787, 319 NYS2d 60; Andrews v County of Otsego , 112 Misc 2d 37, 446 NYS2d 169). …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Mechanicville – Separation Payments (2025M-59)
… accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in … and standards are included in Appendix C. The City Council (Council) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Lockport – Budget Review (B23-1-7)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) … rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement System (ERS) and from 33.7% to … P DiNapoli today announced employer contribution rates for the New York State and Local Retirement System NYSLRS for …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli Statement on the MTA's July Financial Plan
… regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership … and plan for long-term service challenges. The MTA’s July financial presentation shows operating budget gaps when … regarding the Metropolitan Transportation Authoritys July Financial Plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-plan