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State Comptroller Releases School District Audits
… district audits have been issued. Commack Union Free School District – Information Technology (IT) Assets …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Esperance Fire and Rescue Squad and the Fallen Firefighter Memorial, State Comptroller Thomas P. DiNapoli and New York … stealing from the department and Fallen Firefighter Memorial,” James said. “Anyone who uses their trusted … additional $5,751 from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000How the Program Works – Contribution Stabilization Program
… fixed rate securities of appropriate duration held by the New York State Common Retirement Fund (Fund). That rate of … Explaining the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksOpinion 89-59
… see also, 32 Opns St Comp, 1976, p 56). January 18, 1990 Kim H. Martusewicz, Esq., Town Attorney Town of LeRay …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Death Benefits
… If you are a NYSLRS retiree, your beneficiaries may be entitled to … can call 866-805-0990 and press 3 and then 1. We’ll also need an original, certified death certificate. We’ll mail … for this benefit. Your beneficiaries for this benefit do not have to be the same as your pension payment option …
https://www.osc.ny.gov/retirement/retirees/death-benefitsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard … and one pile of unscreened millings behind the Town highway garage that have a combined value of approximately … related to the inventory of millings stored behind the highway garage. Develop procedures to ensure all millings …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55State Contract and Payment Actions in October
… $30.3 million with Bloomingdale Road Investors LLC to lease office space in Westchester County. $4.8 million with Dicaralli Corp. to lease office space in Queens County. Office of Parks, … Brook University. $5.1 million with First Choice Group CNY Inc. for temporary employment services at Upstate Medical …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in February
… Group Inc. for a fieldhouse storage addition at Binghamton University. State University Construction Fund … Inc. to construct a new lecture hall building at Binghamton University in Broome County. $1.6 million with RMF …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryState Contract and Payment Actions in November
… Inc. for parking lot and drainage improvements at the Wildwood State Park in Suffolk County. $1.4 million with …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberEmployer Education Seminars
… can schedule training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card … Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-usePatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed … to issue obligations to fund operating deficits to submit their proposed budget for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… an independent public benefit corporation established in 1971 to further economic development in Saratoga County. It …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectCampbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for … shed contract, without change orders. The Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds from the general fund and use …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan … Determine whether the Board of Directors and Executive Administrator Administrator …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Shawangunk - Sewer District Charges (2018M-122)
… Objective Determine whether the Town properly charged the New York State Department of Corrections and Community … Determine whether the Town properly charged the New York State Department of Corrections and Community …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122II.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal … management. The call letter signals the official start of the budget process. It outlines, in general terms, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningState Contract and Payment Actions in December
… at SUNY Upstate Medical University. $1.8 million with EL Ames Inc. for upgrades to the Cardiology Department at … River Parkway bridge in Bronx County. $4.9 million to El Sol Contracting ES/II Enterprises JV for bridge repairs …
https://www.osc.ny.gov/press/releases/2024/02/state-contract-and-payment-actions-december