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County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)

… to determine if the Board monitored approved projects for the period January 1, 2013 through April 30, 2014. … corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton County … are transferred back in a timely manner to project owners when bonds are retired or straight-lease agreements expire. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project

Real Property Tax Exemptions Administration (2017-MR-4)

… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau … did not always deposit funds in a timely manner and sign school deposit forms. The Board did not appoint a faculty …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … Your family or employer should notify us of your death as soon as possible so we can send the appropriate forms to …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … Your family or employer should notify us of your death as soon as possible so we can send the appropriate forms to …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

Rockville Centre Union Free School District – Information Technology (2023M-140)

… that a user’s Internet browsing exposes the District to malicious software that may compromise data … This diminishes accountability and the District’s ability to protect District computers and the data contained therein. … data management regulations. Limit the use of IT resources to only include District activities.  District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. … policies and procedures for extra-classroom activity funds, including procedures for recordkeeping, closing out …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… resulting in users having unnecessary access to multiple forms of PPSI in eight shared folders. Maintain a data …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

DiNapoli: Regional Land Banks Fighting Urban Blight

… our state demands action,” DiNapoli said. “The creation of land banks, as well as legislation passed earlier this … adequate funding, these entities may help stop the erosion of local tax bases and return economic vitality in disadvantaged communities.” DiNapoli’s report noted as of July 2016, 10 of the state’s 15 land banks listed a total …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blight

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … budget and present it to the towns or audit the company’s records. The board did not regularly review and approve …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… in a timely manner. In addition, the clerk did not prepare bank reconciliations or compare known liabilities to reconciled bank balances and money on hand. As a result, there was an …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Comptroller DiNapoli Releases Municipal Audits

… of fuel usage documents were not completed or kept up to date by highway department personnel. In addition, town officials were only able to account for 12,571 gallons (29 percent) of fuel valued at … did not annually audit the comptroller’s records. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0

DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds

… will finance projects authorized by various bond acts and refund certain outstanding State of New York General … Transportation (2005), and Smart Schools (2014); and will refund $430.2 million of outstanding New York State General …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bonds

Former Village of Candor Mayor Pleads Guilty to Stealing From the Village

… My thanks to Tioga County District Attorney Kirk Martin and the New York State Police for their partnership in … Thomas P. DiNapoli’s team, Tioga County District Attorney Martin, and our members. Public officials have a duty to act …

https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-village

Adult-Use Cannabis (AUC)

… rules for the collection and subsequent distribution of taxes collected from the retail sale of AUC. All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold within their jurisdiction. The Office of …

https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-auc

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… Service credit purchase (SCP) payments for mandatory member … (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Making Adjustments to Earnings and Days Worked – Legacy Reporting

NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more

https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustments

State Comptroller DiNapoli Releases Audits

… (2024-F-9) New York’s Medicaid program, administered by the Department of Health (DOH), covers medically necessary … education provider located in Niagara Falls, is approved by the State Education Department (SED) to provide education … managed care organizations establish provider networks by contracting with physicians, hospitals, and other …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… Thomas P. DiNapoli today announced the following local government and school audits were issued. Richford Fire … Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial … was accurate, complete or timely. The board also did not receive accurate monthly cash balances for the audit period …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

Making Adjustments to Earnings and Days Worked – Enhanced Reporting

… If you need to correct a member’s earnings or days worked, submit an adjustment using Retirement Online . Adjustments … For questions about adjustments, use our help desk form (select “Monthly Employer Reporting” from the dropdown). …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-worked