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Averill Park Central School District - Payroll (2018M-255)
… complete report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Opinion 92-3
… engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer … (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with … §800[2]). An interest in a contract is prohibited if the officer or employee, individually or as a member of a board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected … spending could help preserve the economic competitiveness of our state and avoid cuts to critical programs New Yorkers … DiNapoli said large budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesHispanic Heritage Month Reception
… including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents … Puerto Rico, the Dominican Republic, Mexico, Ecuador, El Salvador and Colombia. Comptroller DiNapoli's Economic …
https://www.osc.ny.gov/events/hispanic-heritage-monthArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer … Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases School Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after the overtime was worked. Catskill Central School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. … campus security titles who meet the eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Tax collections for State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the Amended Executive Budget financial … Tax collections for State Fiscal Year SFY 202223 totaled $1117 billion $29 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Hampton Bays Union Free School District – Claims Processing (2013M-333)
… function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling $154,909 to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Opinion 89-5
… is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, indexes the notice of pendency against the names …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Audits
… were performed. For example, auditors reviewed all 223 cameras at ten subway stations and found that 31 percent … preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. Auditors also found that of the 9,223 trouble calls for cameras and recording devices reported from Jan. 1, 2014 to …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsSaranac Fire District – Board Oversight (2025M-139)
… with the New York State Office of General Services (OGS) to receive State contract pricing for propane purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139State Comptroller DiNapoli Releases Municipal Audits
… position. The town has adopted a local law to override the tax levy limit in 2015. City of Cohoes – Purchasing (Albany … The town’s preliminary budget complies with the property tax levy limit. Town of Deposit – Budget Review … property tax cap levy limit. Town of Edinburg – Justice Court Operations (Saratoga County) The town justice did not …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has … you will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… You can email it to the Pension Integrity Bureau or fax it to them at 518-486-9577. You must post the adopted … must not reveal any part of an official’s Social Security number or NYSLRS ID . The Resolution must remain available on …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… and only their portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no … share to avoid reductions resulting from the member’s PLS election. If the DRO was approved before April 1, 2008, does …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement