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Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16New York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on … (Weinstein)/S.8871 (Young) – Makes an appropriation for payment of services and expenses related to the administration of the New York Retirement Systems. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationBorrowing Against Your Contributions – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 Borrowing …
https://www.osc.ny.gov/retirement/publications/1840/borrowing-against-your-contributionsFull- and Part-Time Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 Full …
https://www.osc.ny.gov/retirement/publications/1840/full-and-part-time-service-creditContributing Toward Your Retirement – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 …
https://www.osc.ny.gov/retirement/publications/1840/contributing-toward-your-retirementEligibility, the Benefit and Filing – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1509/eligibility-benefit-and-filingFull- and Part-Time Service Credit – New Career Plan for ERS Tier 2 Members
… members covered by Sections 75h and 75i Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1509/full-and-part-time-service-creditA Message From Comptroller Thomas P. DiNapoli – New Career Plan for ERS Tier 2 Members
New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1509/message-comptroller-thomas-p-dinapoliTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… through March 31, 2015. Background The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128City of Fulton – Capital Projects (2021M-184)
… were unable to readily determine the complete financial history and position of individual projects or determine the …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Dansville - Board Oversight (2014M-115)
… oversight of Town assets and the Clerk’s operations for the period January 1, 2012 through February 28, 2014. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … to ensure Town assets are safeguarded and used only for necessary and authorized Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Division of Housing and Community Renewal Bulletin No. DH-119
… will be recalculated by OSC when processing payments for disability dates beginning on 03/31/2022 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their preparations for extreme weather … Bridges Tunnels BT NYC Transit Department of Buses Transit Bus and MTA Bus Company MTA Bus need to improve their …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsTown of Groveland – Fiscal Oversight (2014M-285)
… The Board did not have a contractual agreement with the firm that performed financial services for the Town prior to … provided. The Supervisor did not appropriately monitor the firm's work and did not adequately review monthly financial … services contain detailed information outlining the firm's responsibilities. Oversee the work performed by the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Opinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county. You have raised …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectOverview – Governmental Accounting Standards Board
… plans and participating employers. These are intended to improve pension information and increase the transparency, … reporting standards for state and local governments to ensure pension transparency and consistency of information …
https://www.osc.ny.gov/retirement/employers/gasb/overviewSelected Aspects of Toll Collections
… New England Section, Garden State Parkway Connector, and Cross Westchester Expressway. It has 817 bridges, 137 …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for … IT specialists. DiNapoli recommended that the Buffalo City School District: Adopt written policies governing the … to ensure it meets contractual requirements. The Buffalo City School District agreed with the Comptroller’s findings. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianDiNapoli Statement on Sentencing of Special Education Provider
… in Cedarhurst, Nassau County, inappropriately charged New York City’s Department of Education (DoE) and other …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider