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Comptroller DiNapoli Releases Municipal Audits
… , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget … any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Tidal Basin Government Consulting, LLC
… (Division) made to Tidal Basin Government Consulting, LLC (Tidal Basin) were appropriate pursuant to the terms of … Services made to Tidal Basin Government Consulting LLC were appropriate pursuant to the terms of the contract …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcState Comptroller DiNapoli Releases Municipal Audits
… Employees were using one computer account to process parking decals and not retaining information related to … providers that were reviewed. Village of Sleepy Hollow – Parking Ticket Collections (Westchester County) The clerks … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget … financial or capital plans or a fund balance policy. City of Yonkers – Payroll (Westchester County) The city's leave accrual processes are decentralized and not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County to convert the site … to restore contaminated land to public use." The Oil Spill Fund, which is administered by DiNapoli's office in … is part of a wider statewide effort by the Comptroller and Oil Spill Fund to partner with the DEC, the OAG, and local …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyState Comptroller DiNapoli Releases School Audits
… , Hudson Falls Central School District , Mount Sinai Union Free School District , Oyster Bay-East Norwich Central School … officials did not compare fuel purchases with fuel usage records. Galway Central School District – Fund Balance … collected, recorded and deposited. Mount Sinai Union Free School District – Financial Condition Management …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… the district entered into an agreement with Livingston Manor Central School District to share a business official …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… estate and real assets (14.1%) and credit, absolute return strategies and opportunistic alternatives (8.6%). The Fund’s …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… and real assets (13.39%) and credit, absolute return strategies, and opportunistic alternatives (6.33%). The …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterWyoming Central School District – Financial Management (2016M-67)
… activities for the period July 1, 2012 through January 29, 2016. Background The Wyoming Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Ticonderoga Central School District – Financial Condition (2013M-154)
… and Hague, in Warren County. The District is managed by a Board of Education comprising nine elected Board … of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 fiscal year, the District had only …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Oakfield-Alabama Central School District – Budgeting (2016M-172)
… the same period. The District appropriates reserves as a funding source in annual budgets but does not use them, and the Board did not establish an appropriate funding level for the retirement contribution reserve. Key … that it clearly describes the Board’s intended use and funding levels of the reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Moravia Central School District – Cafeteria Operations (2016M-4)
… cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. Budgeted … Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis and exploring methods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Ballston - Water Fund Financial Operations (2023M-60)
… and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town of Glenville … $90,000 of this cost by monitoring water flow. We reviewed 20 accounts that were adjusted by $586,014 and determined …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2021 or 2023 Annual Financial Reports (AFRs), as required by New York State General Municipal Law (GML) Section 30. In … the Board with records for the annual audit, as required by New York State Town Law (Town Law) Section 123. Had the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
Copenhagen Fire Department Controls Over Financial Activities 2015M270
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities