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City of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2021-22 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … to each district the cost allocated to that district in the past year’s budget, the actual expenditures associated …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Centerpoint Energy Coca Cola Enterprises Raytheon Union Pacific Waste Management 2015 Dean Foods Delta Airlines …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingComptroller DiNapoli Releases School Audits
… Central School District , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is … Central School District Syracuse City School District and the Your Home Public Library …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 842
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/842-october-1-2008-increase-location-pay-and-mid-hudson-location-payRichburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… budget. The Board is responsible for establishing and approving all salaries and hourly wages by position or as part of a collective … 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help ensure that … its 13 ALS employees a total of $9386 A lack of oversight and inadequate controls led to the overpayments occurring …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Division of Housing and Community Renewal Bulletin No. DH-35
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 PEF Public Employees … BU67 M/C Management Confidential (M/C) BU06 Division of State Police BU18 Division of Military & Naval Affairs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-35-october-1-2008-increase-location-pay-and-mid-hudsonCUNY Bulletin No. CU-555
… instructions for processing the CUNY Rate Increases for Auto Mechanic and Machinist. Affected Employees CUNY employees in the titles of Auto Mechanic and Machinist Background The rate increases are … for retroactive raises for employees in the titles of Auto Mechanic (no employees), Auto Mechanic (CUNY) (five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-555-cuny-rate-increases-auto-mechanic-and-machinistCounty of Oneida – County Clerk (2025M-110)
… and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to review certain Clerk … month. During the period January 1, 2024, through March 31, 2025, the Clerk collected fees totaling approximately … were overpaid to the Commissioner. As of March 31, 2025, cash exceeded known liabilities by $108,138. 1 The …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… have already incorporated financial education into the school curriculum, with some starting lessons as early as … require students take a personal finance class to graduate high school. New York should get with the program. I issued … Blue Ribbon Commission charged with examining the state’s high school graduation measures. Recommendations from the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), has filed shareholder proposals with … and harassment. About the New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension funds in …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationState Comptroller DiNapoli Releases School Audits
… the appraised value. Islip Union Free School District – Payroll (Suffolk County) District officials established a well-designed system for processing payroll to ensure that employees are accurately paid the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations
… to reduce their greenhouse gas emissions (GHG), adopt new energy efficiency measures and increase their use of renewable energy, New York State Comptroller Thomas P. DiNapoli, … Pentair Plc has agreed to commit to setting GHG and clean energy targets; and Commercial property owner Realty Income …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operationsState Comptroller DiNapoli Releases Municipal Audits
… the district obtained the best available prices on purchases auditors reviewed. In addition, the board …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… The TJX Companies Inc. (filed with AFL-CIO Equity Index Fund and Zevin Asset Management) 2017 BB&T Corporation (filed with AFL-CIO Equity Index Fund) Discovery Communications Inc. (filed with AFL-CIO Equity Index Fund) Regeneron Pharmaceuticals Inc. (filed with …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payState Agencies Bulletin No. 1324
… If the employee meets the eligibility criteria and has a Payroll Status of Active on the appropriate effective date, … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence on … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employeesAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … yet retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 percent …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired, and you die more than one year after leaving public … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefits