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Borrowing Against Your Contributions – State Police Plan
… must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are … once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully insured in case you die before repaying them. How Much You Can Borrow The minimum …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… of former Tremont Crotona Day Care Center Program Director Anna Mendez on one count of grand larceny in the second … Commissioner Garnett announced the indictment of Anna Mendez on one count of grand larceny in the second …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOpinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Administration of the Contract With the Center for Urban Community Services
… programs with corresponding payments totaling about $193 million. One of the largest such contracts DOHMH awarded … as well as its other providers, to file a Quarterly Fiscal Report (QFR). Per the contract, DOHMH bases payments to CUCS … about $829,000 that was based on unsupported average annual salaries and related fringe benefits instead of actual …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in … DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the tourism … and restaurants in those regions near the Canadian border. New York is a top destination for tourists to the U.S., and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsTown of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports (AFRs). The Town’s 2023 appropriations totaled $5.9 million for all funds and the … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Syracuse City School District – Information Technology (2025M-129)
… District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information … the Audit Area School district officials must manage network user accounts and create IT contingency plans to help … requirements, and maintain public trust. Unmanaged network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… costs it reports to the state. It also runs a private day care, and early intervention and universal Pre-K programs … the audit period, it shared space with the Manhattan Star Academy, a private school that serves school-age special … Adult Institute Network, which also included YAI and the academy. NYL served about 818 students during the 2013-14 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… Schoharie County) District officials did not always seek competition for services. Officials paid $135,000 to 10 of … did not monitor the use of the information technology (IT) resources. They did not provide IT security awareness … also did not have a contingency plan to recover in the event of a significant service interruption. In addition, the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… budgeted a total of $3.2 million for the general fund and highway fund appropriations in fiscal year 2024 and provided … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that … a list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances shown in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided … overall fiscal stress scores, which ultimately drive final classifications. The system also analyzes separate …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the … of the Supervisor’s books, records and documents, it may have identified and potentially helped remedy these issues. … 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/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Fremont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29DiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloAccounts Payable Advisory No. 15
… Prior to SFS, agencies filed an AC852 with OSC containing the designated individuals authorized to sign vouchers and … Updating Agency Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct noncompliance with … September 12, 2012 OSC will reject all vouchers that are not certified/approved by a designated Voucher Authorizer. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTravel Advisory No. 5
… of record only when the agency has complied with the State’s record retention policies and the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not … must be retained in a central location – e.g., the agency’s Finance Office. Agencies are not permitted to allow …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseOperational Advisory No. 28
… for SFS are complete, SFS will send a communication to agencies notifying them that access to the Production environment has been restored. The first … for agencies once the system is available for use is to ensure that any receipts deposited, or payments made while …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeFranklin Central School District – Information Technology (2022M-19)
… District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency … District District officials adequately managed network and local user accounts and software and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Deerpark – Budget Review (B17-6-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B17617 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17