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Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and … be based on the amount of your reduced pension benefit. For more information, including the taxability of a PLS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentMattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, accurate and up-to-date accounting records and reports? Audit Period … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Sherburne – Budgeting (2025M-83)
… realistic budgets for financial stability, public trust and transparency; service continuity; and to prevent shortfalls from overestimated revenues or … to tax hikes, service cuts or a fiscal crisis. Realistic and structurally balanced budgeting, where recurring …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal and School Audits
… 5, 2017 through Dec. 19, 2022. In addition, the former superintendent’s outside employment created an appearance of impropriety. The former superintendent resigned on July 15, 2022. The former … purchasing did not advertise in the district’s official newspaper, as required by law, for nine CIP contracts …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT … sewer meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… due for summonses issued to vehicles with diplomatic plates. In a follow-up, auditors found DOF officials made …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. Some counties in this … but there are increasing challenges that are changing the agricultural landscape,” DiNapoli said. “Volatile commodity … of farmland in the state, representing 46% of the total land in the nine-county area. While this is a 5% loss from …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid potential pitfalls.” The … The scores, which are based on self-reported data, also cover 17 cities with non-calendar fiscal years, including the … in the number of non-filers. The webpage includes a tool to check the filing status of any local government. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… to their survivors. “The state pension fund’s performance in the fiscal year that ended March 31 was strong, but recent … York’s public employers and workforce. Uncertainty may be a constant in financial markets, but the rates announced today will help …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s … was arrested Thursday for allegedly defrauding the state of $232000 after the scam was uncovered in two audits …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN … may not expend district funds in connection with a celebration of the district fire department's anniversary. … funds pursuant to Town Law, §176-d if the anniversary celebration of the fire department consists of a dinner and …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… of the state and each of its agencies; for all advances to each agency; for all appropriations and reappropriations made to each agency; for all adjustments, segregations and … disbursements, and recorded encumbrances made pursuant to such appropriations, reappropriations, and advances. From …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Comptroller DiNapoli Releases State Audits and Examinations
… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-326
… provides for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedTown of Spencer – Procurement (2025M-100)
… the audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town … Town officials did not procure goods and services in accordance with the statutory requirements set forth in New York State General Municipal Law (GML) or with the …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100