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Withdrawing Your Contributions and/or Your Membership – State Police Plan

… leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by submitting a …

https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership

State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget

… proposed budget released today increases anticipated spending to more than $118 billion in FY 2026, fueled by … in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … 2026 budget also does not reflect higher-than-anticipated health insurance costs and oft-cited recurring budget risks, …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget

DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out … be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund fraud is an ongoing … in questionable or fraudulent personal income tax refunds from being paid so far in 2016 …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

XI-A.4 Procurement Card Use – XI-A. Purchasing

… the applicable masked PCard number from the drop down menu. Alternately, the agency may select these options on a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… is separate and distinct from the Town and is governed by an elected five-member Board of Commissioners. … prior to payment and ensure that all checks are signed by the Treasurer, as required by law. Appoint only one person as Treasurer. Consider …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Town of Benson – Financial Condition (2013M-77)

… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Vendor File Advisory No. 2

… individual who has authority to make financial decisions for the vendor. Vendor Email Address: This must be a valid …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-information

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… training. 18 percent of the School’s enabled nonstudent user accounts were not needed, which created additional entry … the School’s network. Two of the three financial software user accounts unnecessarily had full access, and three … officials to trace the activity to a specific user. The IT service provider’s contract did not define responsibilities. …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Stamford Central School District – Fund Balance Management (2022M-199)

… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

City of Yonkers – Budget Review (B6-15-15)

… and the budget request underestimated pension costs by approximately $460,000. The City continues to rely on fund balance for recurring expenditures. Revenue estimates …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Long Lake Central School District – Payroll (2016M-90)

… is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school with … officials should implement compensating controls to address the lack of segregation of duties within the payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)

… Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and paid …

https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings  The Board of … established the tax certiorari reserve fund and maintained it at a reasonable level. However, District officials did not … the Districts tax certiorari reserve fund and maintained it at a reasonable level …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

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

… The purpose of our audit was to determine whether town assessors were properly administering select real property … to granted exemptions and consult with the New York State Office of Real Property Tax Services or applicable County Real Property Tax Services Office, as necessary, for …

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

Beacon City School District – Claims Auditing (2016M-20)

… Purpose of Audit The purpose of our audit was to examine the claims … policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… 1, 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The … Norwich City School District Financial Condition and Cafeteria …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Comptroller DiNapoli Releases Municipal Audits

… his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and West … spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga … Department or the Office of State Comptroller. Also, library officials have not established procedures to …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000

… of the Durhamville Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the … of the Durhamville Fire Department Kimberly Simchik was arrested for allegedly stealing over $92000 from the …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000