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DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… New York State Comptroller Thomas P. DiNapoli today released an independent fiduciary and conflict of … New York State Comptroller Thomas P DiNapoli today released an independent fiduciary and conflict of …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… with statutory directives. A multiyear financial plan helps guide officials to develop future budgets and … million were also not approved by the Board before the transfer was made. However, to help promote transparency, … The Board did not develop a written multiyear financial plan or develop a comprehensive capital plan. Without such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mOpinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). … intent to pre-empt need not be express, but may be implied from a declaration of State policy by the Legislature or from …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Agencies Bulletin No. 1977
… Tier 6 employees’ Savings Plans page due to the two-year look back. Affected Employees Tier 6 VDC employees are … 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See Payroll … by Dept ID for the calendar year entered. If the query returns multiple rows for an employee, earnings from each row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… fund by the end of 2024. The board also did not adopt a written multiyear financial plan and written fund balance … actions to maintain the city’s fiscal stability. As a result, the city has significant fiscal stress. Auditors … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , … and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Reporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary information and … loan and service credit purchase (arrears) payments for employees who are NYSLRS members. If you do not have a … more information about using Retirement Online , visit our How To Use Retirement Online page . You’ll find quick guides …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects? Audit Period January 1, 2023 – February 3, 2025 Understanding the Program Industrial Development … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Cohocton – Procurement (2025M-13)
… Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1964
… The purpose of this bulletin is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a … agency's PayServ Security Coordinator to obtain access if needed. Agency Actions Agencies must: Submit all payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board … adopted policies to sufficiently protect its IT assets. Greece Public Library – Information Technology (Monroe … his office completed audits of Town of Canandaigua Greece Public Library Industrial Development Agency Board …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… waste and abuse of company resources. Otsego County – Court and Trust Funds Pursuant to state abandoned property … by April of the next year. The treasurer, county clerk and Surrogate’s Court clerk generally maintained appropriate records and …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… Diversions for Maintenance and Capital Projects (2014-F-10) An initial report issued in July 2011 determined that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Conflicts of Interest of Municipal Officers and Employees
… officer or employee, your job by its very nature places you in a position of public trust. You are responsible for … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … in law. If you have an interest in a contract, and you do not have any of the powers or duties that could cause the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesHunter-Tannersville Central School District – Financial Condition (2013M-376)
HunterTannersville Central School District Financial Condition 2013M376
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. We found that the … and an unexpended surplus fund balance of $384,362. To meet short-term cash flow needs, the District borrowed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… audit was to review the procedures used by the District to purchase goods and services that are subject to competitive … stating that the vendor is the only source for the given product and that such product cannot be obtained elsewhere. Obtain quotes for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204