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State Comptroller DiNapoli Releases State Audits and Examinations
… for Services Provided by Long Island Bone and Joint LLP (2016-S-8) LI Bone and Joint routinely waived Empire Plan … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsAccidental Death Benefit – State Police Plan
… and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitOpinion 2002-12
… (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- … AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Corporate Governance
… plan, including largely discretionary short term awards and lack of disclosure. Broadcom Inc. 4/20/2026 … pay practices including continued use of significant awards, internal pay inequity and lack of a comprehensive …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. … spouse (or spouse equivalent) dependent (related or not) In addition, you must use good judgment by not appointing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Director of the Fulton-Montgomery County Chamber of Commerce, for allegedly stealing $440,351 from the Chamber. … she attempted to purchase a $160,000 home with Chamber of Commerce funds, prompting the launch of a joint investigation … municipalities, and state grants. She was charged with Grand Larceny second degree, Possession of a Forged …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberState Agencies Bulletin No. 1976
… 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year catch up. … one of the following deductions are affected: Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… [read complete report – pdf] Audit Objective Did the Town of Greenville (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… Special Suffolk County Correction Officers Plan for PFRS Tier 1 2 4 5 …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… Special Westchester County Correction Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89e 603b …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… $7.9 million with Vector Construction Corp. for NY Route 23 bridge replacement over Unadilla River in … $4.3 million to EE Cruz & Company Inc. to replace Bronx River Parkway bridge in Bronx County. Other Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and … actuarial assumptions recommended by NYSLRS’ actuary, who is required to review the actuarial assumptions and … Feb. 1, 2027, but employers receive a discount if payment is made by Dec. 15, 2026. The New York State Common …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… the 3 recs included in our initial audit report Educators for Children Youth Families Inc Use of Contract Funds …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not … totaling $8,205 from a company owned by a District employee. Although this did not result in a prohibited conflict of interest, the employee did not disclose his interest in the company in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and