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Stay Informed – Forest Rangers Plan
… help you and your beneficiaries achieve financial security in retirement or in the event of disability or death. Use these tips to help … way to review your benefits and conduct transactions in real time. In many cases, you’ll be able to use …
https://www.osc.ny.gov/retirement/publications/1864/stay-informedUtica City School District – Financial Condition (2013M-341)
… by the end of 2011-12, the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of … the District was able to increase the unexpended surplus funds to $1,127,047 (.8 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Roosevelt Fire District – Length of Service Award Program (2025M-40)
… annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets to cover all …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … As a result, cash receipts were not properly accounted for, secured, and deposited in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsTown of Forestport – Financial Management (2013M-184)
… resulting in the general fund having to make interfund loans to these districts to support their operations. The … in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are paid with …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… may receive their full vested benefits at age 62, or may choose early retirement, between ages 55 and 62, with reduced … may receive their full vested benefits at age 62, or may choose early retirement, between ages 60 and 62, with reduced … receive their full vested benefits at age 63. They cannot choose to receive their vested retirement benefit before age …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitFranklin County – Fiscal Stress (2013M-252)
… approximately 51,600. The County is governed by the County Legislature which is composed of seven members, one of whom … year are approximately $100.5 million. Key Findings The Legislature adopted budgets for the general fund that were not structurally balanced, instead the Legislature routinely relied on appropriating significant …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Waverly Central School District – Financial Condition (2013M-148)
… The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board … fiscal year were $28 million. Key Findings The Board and District management are not developing realistic … the fiscal year ended 2012, the District’s actual revenues and expenditures were far closer to budget estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… capital plan to construct a new Town Hall/highway garage at an estimated cost of $602,620. Construction began in the … Town officials did not develop a comprehensive plan at the onset of the project, detailing how the construction …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-23055b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… Office of the State Comptroller is continuously recruiting for 55b/c eligible positions. Contact [email protected] for more information. How to Apply No written examination is required for appointment to either program. However, candidates are … Office of the State Comptroller is continuously recruiting for the following 55bc eligible positions …
https://www.osc.ny.gov/jobs/55bcHempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure … End of Fiscal Year FYE deadlines and notices please visit the Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than … Supervisor claimed that she turned over portions of the dog licensing money to the county treasurer. The … found, however, that Hart kept over $8,000 of the dog licensing fees and other fees. Comptroller DiNapoli's …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftState Comptroller DiNapoli Releases School Audits
… District and the Solvay Union Free School District . "In an era of limited resources and increased accountability, … the board did not ensure that the policies and procedures in the charter and bylaws were followed and at times allowed … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a … City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all tickets …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter into written … with any of the eight municipalities permitted to use town fuel. Additionally, the town highway department did not …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § … and Trusts Law. The statement must indicate the specific claim category under which the charitable organization is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsAccess Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … historic, cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … consistent with the tradition of municipal home rule. The Hudson River Valley Greenway Act, signed into law on December …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-management