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Operational Advisory No. 28
… in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … or payments made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeState Agencies Bulletin No. 2008
… (15) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the … for the LLS payment, is paid service (including part-time annual salaried service, Paid Military Leave, Sick Leave at … Actions – Payments Not Processed Automatically. Control-D Report Available Prior to Processing Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsScarborough Fire District – Board Oversight (2025M-117)
… oversight of the District’s financial operations. As a result, the Board could not ensure that it was positioned … when the Board does not ensure that AFRs are filed in a timely manner, it prevents the Board, taxpayers, the Office … the State Comptroller (OSC) and other interested parties from assessing the District’s financial standing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… is the cost per transaction? How convenient is the process for residents? By becoming more efficient, your local … up a contract with a bank to receive and process payments for your local government. (Payments can include real … unique confirmation number and a notice to the taxpayer to print out and retain the confirmation page as a receipt. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of … Cooperative Educational Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt Central School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Municipal Audits
… or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 million and 50 credit card purchases, totaling $28,815. Fifteen …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… banking division at JPMorgan. He graduated cum laude from Morehouse College and holds an MPA in Finance and Fiscal …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … School District – Online Banking (Rensselaer County) The board did not adopt an online banking policy. Employees … School District – Financial Management (Suffolk County) The district’s general fund balance increased by $12.9 …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Davenport Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Village of Rhinebeck – Claims Auditing (2025M-147)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … Treasurer before the Board audited and approved the claims for payment. 29 claims totaling $5,343 without adequate … and/or receipts) indicating that the purchases were for legitimate Village purposes. While further discussion …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of … forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… support, street maintenance and improvement, snow removal and fire protection. Audit Summary Two Board members … there is an increased risk that Town funds could be lost, stolen or misappropriated. Ensure Board-approved hourly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Schuyler Falls – Host Fee Payments (2026M-26)
… through December 31, 2025. Audit Summary The Town did not receive accurate host fee payments. As a result, the Town did not have access to funds that could have been used for its … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and Dutchess County Sheriff Kirk Imperati … Thomas P DiNapoli Dutchess County District Attorney Anthony Parisi and Dutchess County Sheriff Kirk Imperati …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Tompkins County District Attorney Matthew Van Houten and the New York State Police announced the arraignment of Sharon Collins, 73, of Ithaca, New York yesterday for allegedly stealing $69,481 in state pension … system,” DiNapoli said. “She will be held accountable, and my office will continue to partner with law enforcement …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsExamination of Pitts Management Associates (PMA)
… paid PMA $34 million under these two contracts for consultant services necessary to implement a RAP that would …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have … cards, the board should ensure that adequate controls are in place to prevent the risk of unauthorized debit card use. … disbursements were supported, appropriate and authorized. In addition, the Recording Secretary (Secretary) generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mNYSLRS Announces Employer Contribution Rates for 2024-25
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2024-25. Employers’ average … 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/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51