Search
City of Olean – Budget Review (B17-1-3)
… the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Town of Gardiner – Selected Financial Activities (2013M-67)
… the Town solicited donations totaling $75,000, despite no express authority for the Town to do so, and the payment of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Key Findings The sewer district’s total reported fund balance declined from $163,483 as of January 1, 2009 to … budget estimates for revenues and expenditures based on historical data, current trends and take into consideration future …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed to both increase taxes and use appropriated fund balance to close projected budget gaps. The board circumvented the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… our investments.” The BJ’s decision is the first instance in which a federal court has formally ruled in a shareholder … Fund’s shareholder proposal, submitted under SEC Rule 14a-8, sought “an assessment of risks of deforestation associated … U.S. District Court for the District of Massachusetts on March 2, 2026. The company, among other things, argued in …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleApplying for Benefits – Article 14 Benefits
… To apply for Retirement System benefits, you must file the appropriate … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsComptroller DiNapoli Releases Municipal Audits
… and reports. In addition, collections for clerk fees and real property taxes were not physically secured prior to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, … and the Utility Debt Securitization Authority. The schedule will be modified and updated in response to changes … execution of all project approvals required by law. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, … and the Port Authority of New York & New Jersey. The schedule will be modified and updated in response to changes … execution of all project approvals required by law. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Candor , the Town of … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Candor the Town of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… in making sure she will be held accountable.” “Crimes of this nature directly impact citizens of Rensselaer County,” … such corruption by those who use their position to profit at the expense of their local community.” Asquith … for the town from 2010 to early 2022. During a routine audit, DiNapoli’s office found that from March 2017 to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… Finance may also assess penalties for the failure to file a RPIE or for filing an inaccurate RPIE. Key Findings Finance had limited documentation to support that assessors were … due on September 1, 2009 and September 1, 2010. Finance had not routinely obtained and reviewed a Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include … emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the essential steps …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include … emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the essential steps …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Middlesex Fire District – Procurement (2025M-135)
… truck. Seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727. The report includes … raised in the District’s response letter. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Forms and Publications
… Property (AC 2686 and Guidelines ) Security Delivery Instructions Verification and Checklist for Unclaimed …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… need into their own pockets,” DiNapoli said. “Medicaid is a vital program, and my office will continue to partner with … of people struggling with addiction. Rather helping them get the treatment they need, the defendants used them to … rides are not allowed without prior authorization and when approved providers can only bill for mileage once for …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… the opinion. STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway Rights-of-Way (municipal sewer project connected with reconstruction of State highway) … Concerning installation of sewer pipe for a village sewer project in conjunction with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Cost-of-Living Adjustment
… be less than 1 percent or more than 3 percent annually. This Year’s COLA Increase The COLA for September 2025 through … Life Allowance pays the maximum pension benefit, using this option gives you the highest possible COLA. If your … last year’s monthly COLA increase of $27 in addition to this year’s monthly COLA increase of $18. 2024 Pension …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment