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Withdrawing Your Contributions and/or Your Membership – State Police Plan
… also apply by mail by submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… that only legitimate refunds are paid.” DiNapoli’s office audits New York state personal income tax refunds prior to …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the duties of Treasurer between them. District officials have not established sufficient controls over the procurement …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… April 1, 2018. All Agencies Agencies are required to use PCards to purchase goods and services less than $500.00 when a … a cost effective method of procurement and a direct way to obtain rebates. However, agencies may not use the PCard to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers, and the … The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Beacon City School District – Claims Auditing (2016M-20)
… which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … has consistently been used for operations and officials have consistently overestimated budgeted appropriations and … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… records and reporting, the Board and District officials have no assurance that the amount in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… to choices made in Washington. The FY 2026 budget also does not reflect higher-than-anticipated health insurance … particularly for revenues, do not materialize, and will have a larger cushion to absorb potential volatility.” … New …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Had the Board exercised appropriate oversight, it might have identified and corrected these errors. Key … with our findings and recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Real Property Tax Cap Information - Glossary
… parcels from the roll. A physical or quantity change does not result from the splitting or merging of parcels. … levy necessary to support capital local expenditures, if any. Special Assessments - Taxes based on property value …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years … Accounting Standards Board (GASB) has been working to create a new financial reporting model. The objective of … The AUD and ST3 report information at the fund level and have not required all of the financial statements necessary …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-372
… earnings." Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist … date. For example, if appropriate, submit the 5/31/08 Pay Change, followed by the 5/31/09 Pay Change. Any Auto Mechanics, Auto Mechanics (CUNY) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… phony prescription records for reimbursement to Medicaid and the New York State Health Insurance Program (NYSHIP) from … law enforcement, Mr. Davis’ four-year fraud was in vain and the money he stole will be returned,” DiNapoli said. … Nassau County District Attorney Madeline Singas’ office and the Department of Financial Services for their diligent …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the … fire department's anniversary. You refer in your letter to a prior opinion of this Office (1981 Opns St Comp No. … of a fire district could expend district funds to conduct an anniversary celebration of the district. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller DiNapoli Releases School Audits
… Charter School and the Tully Central School District . “In an era of limited resources and increased accountability, … the district’s recalculated unrestricted fund balance was in excess of the statutory limit. Holland Patent Central … through 2014-15, which generated more than $5 million in operating surpluses. As a result, approximately $2.6 …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and receipts were not provided to show that purchases were for valid district expenditures. Town of Clarendon – Justice … have established adequate processes and procedures for the court’s financial operations. The court clerk …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits