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City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… District Attorney Mary Pat Donnelly and the New York State Police today announced the arrests of Amber Diacetis, a … to my partnership with Rensselaer DA Donnelly, the State Police, and the Schodack Police Department they will be held accountable for their … District Attorney Mary Pat Donnelly and the New York State Police today announced the arrests of Amber Diacetis a …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerDiNapoli Announces State Contract & Payment Actions for December
… million for SUNY Nanotech related to the acquisition of IBM software, hardware and related services. Contract and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberOptional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… Special Suffolk County Correction Officers Plan for PFRS Tier 1 2 4 5 …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… Special Westchester County Correction Officers Plan for PFRS Tier 1 2 …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bOpinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 95-5
… surcharge revenues collected pursuant to County Law, article 6 may be used to pay debt service on serial bonds to … system (E911) surcharge authorized by County Law, Article 6 (§§300-309 inclusive), may apply surplus surcharge … improvements and expenses in connection therewith. Article 6, enacted by chapter 756 of the Laws of 1989, …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … million with Tetra Tech Inc. for large whale monitoring in the New York Bight using aerial surveys. Executive … Corp. for the library roof replacement at SUNY Purchase in Westchester County. State University of New York $20.3 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberCity of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., by resignation or retirement), the employee may be entitled to receive separation payments … as unused sick leave or vacation time) while employed with the municipality. A city may also establish “retirement …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits to state and … plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … includes over 735,000 current and former state and local government employees and more than 525,000 retirees and their …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli Statement on the MTA's July Financial Plan
… regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership … and plan for long-term service challenges. The MTA’s July financial presentation shows operating budget gaps when … regarding the Metropolitan Transportation Authoritys July Financial Plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds … Determine the extent of implementation of the 3 recs included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAccounts Payable Advisory No. 3
… in New York State (e.g., entities such as Time Warner Cable and Verizon) have experienced difficulty receiving …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialVillage of Endicott -- Budget Review (B17-4-7)
… fiscal year. The Village's tentative budget included a tax levy of $8,586,051, which exceeds the Village's tax levy limit by $470,040. Key Recommendations We recommend … avoid adopting a budget that is not in compliance with the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… had no record of payment or enforcement of unpaid sewer bills totaling approximately $8,500 including her own, which … The Clerk received apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirement