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DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… and replace bingo nights. The company spent $35,000 to build Hannibal Kartway. The Kartway was in operation from …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member … “pop up” to the maximum amount payable under the Single Life Allowance option, and all payments will stop when the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lehman College – Controls Over Bank Accounts
… determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … Determine whether the City University of New Yorks Central Office and Lehman College officials adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… September 23, 2025. Understanding the Audit Area The Board is responsible for the general management and control of the … the Secretary-Treasurer’s records and ensuring the AFR is filed in a timely manner. The Board appointed … serves as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate … Did the North Creek Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… sources are Foreign Fire Insurance (FFI) tax proceeds, yearly rental income of $13,000 for use of its facilities … and membership to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… Proper management helps ensure resources meet student needs while maintaining financial health. The …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… aging New Yorkers are among those who may suffer the loss of services. Programs that help fund front-line responders, … also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state anticipates … taking to address the revenue loss and growing costs of fighting the coronavirus,” DiNapoli said. “New York is …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… Village Board (Board) with complete, accurate and timely records and reports? Audit Period June 1, 2022, to December … and maintain public trust. Accurate and timely records are essential for establishing financial … 2 did not maintain complete, accurate and timely records and reports or adhere to generally accepted …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119CUNY Bulletin No. CU-723
… Purpose The purpose of this bulletin is to provide agency instructions for … Allowance Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who … eligibility criteria are affected. Background Section 8 of the 2016-2021 Blue Collar Agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1957
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2021. Affected Employees Employees who receive Employer … Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2021 are affected. Background Per IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … overtime and workforce trends. After a long-term decrease in staffing levels, the size of the state workforce, not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Eldred Central School District – Building Access (S9-26-1)
Did Eldred Central School District District officials properly manage and monitor building access accounts and devices
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren … himself and to cash. He used SWSC money to pay for Lions Club expenses, paid his personal credit card balances in-full …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Releases School Audits
… and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years. Appropriated … an adequate ECA policy to provide comprehensive guidance for district officials and students or appoint a faculty … records. As a result, the ECA had apparently unaccounted-for cash totaling $3,563. Kiryas Joel Union Free School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an online banking policy, but district officials did not develop written procedures for online banking activities. District officials also did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Opinion 88-36
… of a sheriff does not preclude a county from providing a defense or from purchasing liability insurance to protect a … a local law enacted by that County requiring the county attorney to defend county officers in civil litigation was … Public Officers Law, §18, which generally authorizes the defense and indemnification of public officials, the Court …
https://www.osc.ny.gov/legal-opinions/opinion-88-36