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East Moriches Union Free School District – Claims Processing (2016M-273)
… period July 1, 2014 through May 31, 2016. Background The East Moriches Union Free School District is located in the … East Moriches Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18West Hempstead Union Free School District – Financial Condition (2016M-116)
… 1, 2014 through February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five … West Hempstead Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Special Accidental Death Benefit – State Police Plan
… have earned in the highest grade-step of your position; or The wage that would have been payable to a police superior …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitLoan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a … (518-474-7736 in the Albany, New York area) for current payoff balances. Members can manage loan payments (and make additional payments) through their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOpinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases Audits
… than 3,200 financial institutions with nearly $10 trillion in assets as of December 31, 2024, including 22 virtual … 200 – Virtual Currencies requires businesses to obtain a license (BitLicense) to engage in virtual currency business … activities in New York State, with some exceptions. A prior audit, issued in January 2024, found that DFS was not …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… the computerized billing system does not provide an audit log to show adjustments that have been made. Gloversville …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Opinion 94-4
… ask whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a … Whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… Pension Fund that were intended for her late mother, who died in 1983. "From the day her mother died, Pearlann MacVittie tarnished her memory by stealing … from the Buffalo Firemen's Pension Fund. Over the next 33 years, the monthly benefits increased, and by 2016 …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Steuben County – Financial Management (2025M-127)
… Did Steuben County County officials effectively manage the Countys fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… 1, 2024 through July 31, 2025 We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status … of fire commissioners must monitor financial activity to ensure public funds are managed with accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Section 8 Housing Choice Vouchers – Federal Funding and New York
… by the United States Department of Housing and Urban Development (HUD). HUD’s tenant-based HCV program, the … Vouchers, HPD Sources: U.S. Department of Housing and Urban Development; OSC analysis FIGURE 2 – Number of … Vouchers, NYCHA Sources: U.S. Department of Housing and Urban Development; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 … accounts that had last login dates ranging from July 2021 to July 2023. Officials also did not develop written …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This … the risk of unauthorized access, lost data, and inability to recover from a network disruption. In addition, the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… restricted funds that could have been refunded to school districts and overfunded two reserves totaling $1.9 … in revenue. The district lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Appoints Top Retirement System Staff
… of an 800-employee retirement system serving more than 1 million public employees, pensioners and beneficiaries.” Crawford … of Member and Employer Services. She is leading the multi-year, multi-million dollar effort to replace the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffDivorce – Special 20- and 25-Year Plans
… must be stated in the form of a domestic relations order (DRO), which is a legal document that gives us specific … divorce decree. NYSLRS offers an easy-to-complete, online DRO template . You don’t have to use the template, but … the review process is simplified for submissions using the DRO template, we can complete our review faster if you use …
https://www.osc.ny.gov/retirement/publications/1517/divorce