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State Comptroller DiNapoli Releases Municipal & School Audits
… Cattaraugus County – Sexual Harassment Prevention (SHP) Training SHP training was provided to employees and elected officials. … auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected officials …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the purchasing agent’s electronic signature. City of Glens Falls – Sexual Harassment Prevention (SHP) Training … not provided to all employees and any elected officials. Of the 30 total individuals tested (23 selected employees and … SHP training, they did not maintain reliable records of who completed the training or ensure everyone who should …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment policy in March 2023 and invested $653,000. Depew Union Free School … and district officials did not invest available funds in financial institutions that offered competitive interest …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up … could not provide reasonable explanations for their lack of corrective action. Scio Central School District – Capital … complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0X.7 Overview – X. Guide to Vendor/Customer Management
… Customer File facilitates statewide reporting of the total funds received by customer and also allows the creation of a parent/child relationship between customers, such as a large company with several subsidiaries that have financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewOmnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1XIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, Business Units must provide … Business Units should encourage employees to apply for the State Travel Card the program is voluntary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardState Comptroller DiNapoli Releases Municipal & School Audits
… Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. Auditors found 27% of the water produced (at …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … it received was accurate, complete or timely. The board also did not receive accurate monthly cash balances for the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Contact Us
… General Inquiries Please include the name of the division or individual that you are contacting. Phone Email Office of the New York State Comptroller [email protected] Albany … 1-877-NYSAVES 1-877-697-2837 [email protected] Division of Diversity Management (518) 473-1368 [email protected] …
https://www.osc.ny.gov/help/contact-usState Comptroller DiNapoli Releases Municipal and School Audits
… timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, … the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services (Nassau County) Of the 500 applicable physical accessibility components …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Contact NYSLRS
… Answers to common questions and contact information for the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/contact-usFiscal Stress Monitoring System
… to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics [pdf] document to learn more. Search for a …
https://www.osc.ny.gov/local-government/fiscal-monitoringState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … lead exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. … lead exposure in all potable water outlets as required by state law and DOH regulations. Auditors determined 36 of the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … of competition and documented the results to help provide assurance that one professional service contract totaling …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsRetirement Benefit Summary Tier 6 PFRS
… A summary of membership benefits for Tier 6 New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-pfrsOpinion 92-38
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of … nomination, the village board may not appoint a new chief. In the event of such an impasse, the incumbent chief …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS …
https://www.osc.ny.gov/legal-opinions/opinion-89-62