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State Comptroller DiNapoli Releases Municipal Audits
… audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility … effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial Activities (Saratoga County) The … audits of Burnt Hills Ballston Lake Youth Recreation Commission Cayuga County Water and Sewer Authority Chautauqua …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… for the general management and control of AIDA, including project approval and monitoring. An Interim Executive … For 2023, AIDA reported 16 active projects with project costs totaling $102 million to the New York State … did not review all supplemental documentation for project approval or properly monitor the 16 active projects. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalVillage of Victory – Records and Reports (2025M-94)
… report. The Clerk-Treasurer also did not properly prepare bank reconciliations because she did not reconcile the adjusted bank balances to book balances recorded in the central …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal Audits
… structurally balanced budgets, properly monitor the city’s financial operations or take appropriate actions to maintain the city’s fiscal stability. As a result, the city has significant … it difficult for officials to accurately assess the city’s current financial condition. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or adequate written procedures for managing network user account access. To help officials improve their network …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1977
… the Percent of Earnings field on the PayServ Savings Plans panel. Effective Dates Effective Administration paychecks … Submission Schedule when updating the Retirements Plan panel in PayServ. Eligibility Criteria Tier 6 members … Submission Schedule when updating the Savings Plan panel in PayServ to affect the February 2, 2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1964
… to be posted to the PayServ Bulletin Board weekly to show the status of these transactions. This report will … [email protected] mailbox. Effective Dates This change will be effective November 30, 2021. OSC … be included in the stop payment request indicating the dates of the overpayment. If the stop payment is for a lost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newSpecial Plan for Orleans County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-l and 603(g))
… Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89l …
https://www.osc.ny.gov/retirement/publications/special-plan-orleans-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Broome County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-m and 603(i))
… Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89m and 603i …
https://www.osc.ny.gov/retirement/publications/special-plan-broome-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Nassau County Fire Marshals (Sections 89-w and 603[s])
… Special Nassau County Fire Marshals Plan for PFRS Tier 1 2 4 5 6 and some Tier 3 members Sections 89w and 603s Pension disability and …
https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-fire-marshals-sections-89-w-and-603sSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
Information for members about Special Plan for Suffolk County Park Police Officers Sections 89r and 603n
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6Special Plan for St. Lawrence County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-i and 603(f))
… Sher Undersheriffs Deputy Sher and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 891 603f …
https://www.osc.ny.gov/retirement/publications/special-plan-st-lawrence-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89h 603e …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
… Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89j 603h …
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
… County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 some Tier 3 Sections 89k 603g …
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Opinion 90-36
… taxes must be made in money. ( Sawyer v Springfield , 40 Vt., 305; Richard v Stogdale , 22 Ind., 74.) Consequently, …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… the growth of sustainable businesses, and help build a clean energy economy," Governor Cuomo said . "We look … experts, will advise the Comptroller on how, consistent with his fiduciary duties, the Fund can further decarbonize … in New York's green economy. The panel will also look at what other pension funds and investors have done to …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panel