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Cincinnatus Fire District – Board Oversight (2025M-77)
… – October 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Scarborough Fire District – Board Oversight (2025M-117)
… Board, including the Chairwoman and four Commissioners, is responsible for the District’s general management and … The Board-appointed Secretary-Treasurer (Treasurer) is the chief fiscal officer (CFO) and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Village of Victory – Records and Reports (2025M-94)
… accurate, complete and timely accounting records and reports? Audit Period June 1, 2023 – February 28, 2025. We … accurate, complete and timely accounting records and reports for informed decision-making, legal compliance and … records, provide the Board with adequate monthly financial reports and file the AFRs in a timely manner (Figure 1). As a …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chautauqua … office has expressed the view that the office of the clerk is incompatible with the supervisor’s bookkeeper position. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… filing of eight shareholder proposals requesting companies to comprehensively disclose their political spending. The … on the Capitol show just how risky it can be for companies to fund political agendas,” DiNapoli said. “Corporate … with our democracy itself under attack, corporations have to question whether any spending on political causes is in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Charter School for Applied Technologies – Student Enrollment and … ensure they billed districts of residence accurately. The school billed tuition totaling $12,600 for three students to …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate oversight of … Did the Rushville Hose Company Inc Company Board of Trustees …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the … NYSLRS does not require use of this formula. There are other ways to distribute pension benefits. Other … NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Agencies Bulletin No. 1793
… of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due … who are members of the VDC are affected. Background On March 16, 2012, the Governor signed legislation creating … required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Whitehall – Records and Reports (Washington County) The … year 2024-25 annual financial report (AFR) with DiNapoli’s office, as required by state law. Town of Lewis – … monthly financial reports. Town of Schuyler Falls – Host Fee Payments (Clinton County) The town did not receive …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Divorce – New Career Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it …
https://www.osc.ny.gov/retirement/publications/1515/divorceState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… forward, while renewing his commitment to hold the line on spending. "The state is in a stronger fiscal position than … for reducing the structural budget imbalance and passing on-time budgets. While revenues have been strong this fiscal … shared across the state. The Governor is right to focus on how to bring jobs and economic prosperity to all corners …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… forward, while renewing his commitment to hold the line on spending. "The state is in a stronger fiscal position than … for reducing the structural budget imbalance and passing on-time budgets. While revenues have been strong this fiscal … across the state. The Governor is right to focus on how to bring jobs and economic prosperity to all corners of the …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsPride 2022
… western New York About Pride Month Each June, Pride month honors the anniversary of the Stonewall Inn riot and uplifts …
https://www.osc.ny.gov/pride-2022Management of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… in its annual Purchase Program. We also found that the car service contract amounts were excessive compared to the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Evaluation and Management Services (Report 2006-S-11) and a follow-up to this audit (Report 2007-F-41). Background The … $4,999,636 and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service … last time we followed up on the issue, United completed a major project to review claim payments for E/M services and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-management