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Woodbourne Fire District – Board Oversight (2023M-98)
… corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Fine Fire District – Board Oversight (2023M-81)
… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Oakfield-Alabama Central School District – Procurement (2024M-103)
… Central School District (District) officials complied with New York State General Municipal Law (GML) and … OakfieldAlabama Central School District District officials complied with New York State General Municipal Law GML and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… card charges were properly approved, supported and for appropriate District purposes. Key Findings District … it could not be determined whether all charges were for appropriate District purposes. Additionally, officials … were not properly approved. 82 charges totaling $6,199 for the Facilities and Transportation Departments were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was created in … For calendar year 2014, the Agency had 10 active projects, and it entered into four sublease agreements with businesses. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is … Village of Bolivar Financial Condition of Water and Sewer Funds 2013M125 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … is appointed by the County and includes four members that are County Legislators. Key Findings Because the TCIDA does … for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… February 2014, adjustments were made to accounts without approval and voids made by food service employees were not … policies and procedures for unpaid accounts, daily cash register reconciliation and approval of adjustments and voids to accounts. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and your earnings when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at least five years of service … to collect a vested retirement benefit depends on your tier: Tier 2 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… payable for life, and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its … Block Association, Inc. (CAMBA) to ensure reported costs are allowable, supported, and program-related. The audit … To determine whether the New York City Department of Homeless Services DHS is …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… Purpose To determine whether the Department of Corrections and … was enacted by the New York State Legislature in 2007 to deal with the civil management, including confinement and … release from parole or confinement. The Act applies to offenders who have been legally determined to suffer from …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentState Comptroller DiNapoli Releases Municipal & School Audits
… to the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-13
… responsible bidder furnishing the required security after advertisement for sealed bids in the manner prescribed by … April 24, 1989 James E. Konstanty, Esq., County Attorney County of Otsego …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… A former Town of Throop Supervisor was arrested and pleaded … guilty today to stealing nearly $11,000 from the town over a two-year period, State Comptroller Thomas P. DiNapoli, … announced. William Tarby pleaded guilty to Grand Larceny in the Fourth Degree and Official Misconduct. As part of his …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Comptroller DiNapoli Releases Municipal Audits
… IT security awareness training for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168) The City of Poughkeepsie Industrial Development Agency (CPIDA) Board did …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0