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Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to … you choose to receive a PLS payment, your lifetime monthly pension benefit will be permanently reduced . You cannot … the PLS payment in the future to increase your monthly pension benefit. And once eligible, your cost-of-living …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSandy Creek Central School District – Reserve Management (2023M-43)
… Education (Board) and District officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit accrued liability reserve … for debt payments. $244,418 was transferred to the retirement contribution reserve without Board authorization. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member … not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. Incompatible …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Clyde-Savannah Central School District – Network Access Controls (2020M-122)
Determine whether ClydeSavannah Central School District District officials ensured network access controls were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122New York State Comptroller DiNapoli Statement on New Shareholder Rule
… SEC will negatively impact investors and make it harder for shareholders to hold corporations accountable. These … and racial pay equity, workplace diversity and racial discrimination. “Shareholder proposals can result in corporate reforms that can create significant value for shareholders. While many corporations are tempted to …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… No one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all … Recommendations Compare bank statements and canceled check images to the Board-approved vouchers. Establish controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 … actually increased the District’s cost of providing health insurance by $37,179. District officials do not … on an annual basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43State Police Bulletin No. SP-151.1
… established for members of the New York State Police Investigators Association (NYSPIA). Affected Employees … of New York, 2013, Chapter 544, the New York State Police Investigators Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. Effective Dates Effective in pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsVillage of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’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/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Arkport - Information Technology (2019M-203)
… adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Tri-Valley Central School District - Financial Management (2020M-17)
… from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… rules for everyone and no one is above the law, no matter how powerful or well-connected. I also want to thank Comptroller DiNapoli and U.S. Attorney … their office and follow all the rules. When they fail to do so, law enforcement will respond. I heartily commend …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,580 contracts for state … at Open Book New York . Major Contracts Approved Office of Cannabis Management $1.7 million with New York State … for the “seed to sale” tracking system. Department of Corrections and Community Supervision $9 million for …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Audits
… handle the review of responsibility for two of 10 sampled contractors with repeated less-than-satisfactory ACE ratings … teams about areas of known performance issues with contractors when they were awarded new contracts. Further, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… for use (i.e., freight and transportation charges, site preparation expenditures, professional fees, and legal … included, such as legal and title fees, damage payments, site preparation costs (clearing, filling, and leveling), and … and other costs in connection with making a proper site for the assets Installation charges Costs for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsValley Stream Central High School District – Capital Assets (2025M-16)
… (Coordinator) is responsible for adhering asset tags to assets after receiving documentation from the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… response letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office … York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Comptroller DiNapoli Releases Municipal and School Audits
… understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such … sampling and how they would be secured against use, and what remedial actions were planned or enacted. Because there …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits