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Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System … (FSMS) has been alerting communities across New York State of the fiscal challenges their local governments are … specific areas, such as population decline and reliance on State and federal aid, that may contribute to fiscal stress. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… improper transactions or the misappropriation of funds in the financial application because they did not: Develop … of audit trail reports. Limit user account permissions in the financial application to access needed to perform … job duties Perform an independent review of transactions in the audit trail reports for the system administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured employees’ payroll payments and … response letter. … Determine whether Fairview Fire District District officials ensured employees payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRetirement System Membership – State Police Plan
… State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for … begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership application …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipCUNY Bulletin No. CU-514
… dated October 1, 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andXI.11.E Retainage – XI. Procurement and Contract Management
… at Chapter XII, Section 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide … to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageState Comptroller DiNapoli Announces Municipal Audits
… the time and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne County) The … total of 633 non-New York State School Tax Relief Program property tax exemptions for non-municipal owned property on the 2017 assessment roll, collectively reducing …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… also mean that medications are not ordered when they are in low supply or not available when needed. The audit … were missing at Martin Luther King, Jr Educational Campus in Manhattan. Officials at the health center said they did … not be accounted for out of the 2,298.25 units listed in the sampled Centers’ records 712 packages of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… – in this case, the state, county and town – and I look forward to similar partnerships in the future as we work …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New … organization, offers a wide variety of services to children and adults with disabilities and special needs … above the SED-approved staffing ratio. Easter Seals NY was unable to provide documentation to justify the additional …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualDiNapoli: January Tax Collections Fall Short
… of expectations,” DiNapoli said. “With two months left in the state’s fiscal year, this is a trend to watch closely.” State tax receipts in January of $9.2 billion were down 1.3 percent from last … DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… adopted by PPL Corporation and others. Timeline of the NYS Common Retirement Fund's Engagement with Exxon Dec. 2015: … ExxonMobil voting shares support the proposal. About the NYS Common Retirement Fund The New York State Common …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeApplying for Benefits – State Police Plan
… To apply for all Retirement System benefits, you must file the appropriate application with the Office of the State Comptroller in a timely manner. You can file for a service retirement benefit online. Sign in to your Retirement Online …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bay … period reviewed were not structurally balanced. Because of revenue shortfalls, the city issued a $1 million revenue … of all three fiscal years. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-55