Search
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-s9-25-41Optional 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) © 2012, New York …
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 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-2003-3Opinion 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-septemberOpinion 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 Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City 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-59NYSLRS 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-planEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report … August 20, 2010, examined whether Educators for Children, Youth and Families, Inc. (Educators) appropriately used State … of Children and Family Services: Educators for Children, Youth and Families, Inc. - Use of Contract Funds (2007-S-128) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-follow