Search
State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Gaming Commission: Oversight of Casino Revenues and Regulatory … collected from commercial casinos for oversight costs. The commission also did not have policies regarding dispute … casino disagrees with oversight cost charges, leaving the commission unprepared to address disputes that may arise. …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials may have realized additional earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town … preparation of a written cost-benefit analysis (CBA), as required by law. Of the nine approved projects reviewed, a … Project (Wyoming County) The board did not properly plan for or manage the department building capital project. …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public … collected from each program and did not maintain records of sales or make regular bank deposits for money collected … (Oneida County) The authority monitors the amount of water produced and compares the production to the amount …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Ordinary Death Benefit – New Career Plan
… of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Forest Rangers Plan
… must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement … becomes final. An exception applies if the terms of a DRO specify otherwise. Beneficiary designations may be …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – En-Con Police Officers Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1822/divorceOrdinary Death Benefit – Police and Fire Plan
… of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/divorceDiNapoli Statement on Sentencing of Special Education Provider
… their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice was …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or … An effective audit of claims is often the last line of defense for preventing unauthorized improper or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. … pay $25,988 for optional insurance coverage for her family without permission, and without making this benefit … benefit at village and taxpayer expense,” DiNapoli said. “I thank the New York State Police and Hamilton County …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Crawford – Town Clerk (2021M-82)
… Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all collections to the … Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Pine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Geneseo Central School District – IT Asset Management (S9-22-11)
… geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… procedures for managing network and financial application user accounts nor did they periodically review … written procedures for managing network and financial application user accounts. Develop, adopt, distribute and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationAfton Central School District – Fund Balance Management (2023M-18)
… of 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 levied more taxes than needed to fund operations and were not transparent with taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Marion Central School District – Tuition Reimbursements (2016M-11)
… audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 … of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates … should ensure that calculations comply with contracts and that payments are made only after receiving proper …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11