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State Comptroller DiNapoli Releases Municipal & School Audits
… (Erie County) The board and district officials did not properly manage fund balance and reserve accounts. The … fund balance by $4.5 million, and missing opportunities to lower real property taxes. The board and district … same period gave the impression that the district would have operating deficits totaling $6.7 million when it …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Monitoring of Construction Management (Follow-Up)
… Group (D&C), which provides State agency clients a full range of architectural, engineering, contracting, and … management services, including the management of a construction project’s schedule, cost, quality, safety, scope, and function. D&C is generally responsible for managing OGS’ …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followSection 8 Housing Choice Vouchers – Federal Funding and New York
… by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving $649.6 million in FY 2025 and $605.7 million in FY 2026 for HCV, all allocated to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersDiNapoli: Tax Breaks From IDAs Continue to Climb
… New York's Industrial Development Agencies (IDAs) provided $695 … full-time jobs, with an increase of 224,734 jobs over the life of these projects, at a median cost of $2,326 per job … A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were issued. Livonia Central School District – Conflict of Interest (Livingston County) A board member, who resigned … to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … plan to identify all water outlets for sampling or exemption. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… Educational Services (BOCES) central business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the … auditor. The Board inappropriately appointed the BOCES CBO as the claims auditor instead of a specific individual. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Contribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and … the alignment of employer costs with the value of member benefits. Employers who offer their employees better retirement plans or optional benefits generally have higher contribution rates, which …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York … employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. … and Social Security Law) covers every member and officer of the New York State Division of State Police, which …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipCUNY Bulletin No. CU-638
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time employees and … $14.95 for hourly employees. Questions Questions regarding this bulletin may be directed to the Payroll Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseState Comptroller DiNapoli Releases School Audits
… , Dansville Central School District , East Rochester Union Free School District , Edgemont Union Free School District , Garrison Union Free School District , Great Neck Union Free School District …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Alternate Contribution Stabilization Program
… cash relief for employers by allowing them to amortize a portion of their annual contribution, but then requires … in Erie, Nassau and Westchester counties. The State could not participate in the Alternate Program. To withdraw from … 1, 2023 – March 31, 2024), you will begin paying the normal rate (not the graded rate) in fiscal year 2025 (for …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 2008-5
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … LAW § 184; GENERAL MUNICIPAL LAW § 209-d: With respect to a fire protection contract between a village and a town on … for the services of a village fire company: (1) there is no statutory requirement that any portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … letter of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… Misappropriation of Funds The former clerk-treasurer did not properly deposit, record, report or disburse village … payroll payments totaling $341,992. She also did not maintain complete and accurate accounting records, … in penalties and interest. Board Oversight The board did not provide adequate financial oversight, obtain periodic …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our … two recommendations were not implemented, and one recommendation was not applicable for the period that we … directly reported to the local health department within one business day. Additionally, district officials did not …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… scheduled hearing date. The notice provides the date, time and location of the hearing and a brief description of the issues to be decided. Due to … or participate in video conferencing, online meetings, and screen sharing remotely in a virtual meeting room. The …
https://www.osc.ny.gov/retirement/members/administrative-hearingsFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… for the 2016-17 fiscal year totaled approximately $70.4 million. Key Findings District officials established … management oversight, so that no individual controls all phases of a transaction. District officials allow third … (TPAs) who process health, dental and prescription claims on the District’s behalf to electronically withdraw funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Overview – World Trade Center Presumption
… death benefit. The deadline for members to file a notice with NYSLRS of their participation in the World Trade … , we encourage you to file a World Trade Center Notice (RS6047-N) . Filing this notice will protect your rights, and the rights of your …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overview