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Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s … as 1,257 days late. The audit included two recommendations to help the Board improve its oversight of the District’s … The purpose of our review was to assess the Ticonderoga Joint TownVillage Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCaucus 2026: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2025 Year in Review 2025 Year in Review, … Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, …
https://www.osc.ny.gov/reports/caucus2026State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-317
… OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive Judicial Longevity Bonus (JLO) … implements the 2021-2026 agreements between the Unified Court System of the State of New York (UCS) and Bargaining … OSCs automatic processing of the April 2022 Unified Court System UCS Retroactive Judicial Longevity Bonus JLO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicialOpinion 96-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … conflict of interest on the part of a town supervisor. You state that the supervisor is an insurance broker who places … codes of ethics promulgated thereunder, the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Law Pertaining to SUNY Police Officers
… been filed with NYSLRS on or before December 31, 2015. If I switch from the Employees’ Retirement System (ERS) to the … I transfer from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in … I am a current member of ERS and have decided that I do not want to transfer into the PFRS plan, what should I do? …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… City: New York State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… pleaded guilty to grand larceny in the second degree for stealing $73,725 from the village. “Nancy Berger treated … District Attorney Pasqua and the New York State Police for their partnership. Justice is now served on behalf of … in St. Lawrence County Court. She is due back in court for sentencing on May 31 st and full restitution of $73,725 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business Improvement … records by claiming that she distributed additional festival cash to local charities, but depositing at least …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… by the Department of Labor (Department) were appropriate; and (ii) the Department recouped overpayments from New York State employees based on our current and prior year data analytics. Background As part of our … December 31, 2017. We also used data analytics to identify and facilitate the recovery of previous overpayments due and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Central Valley Central School District – IT Asset Management (S9-22-7)
… report – pdf] Audit Objective Determine whether Central Valley Central School District (District) officials … audit schools statewide IT asset management central valley …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets … purchases could not be located but were inventoried. One laptop costing $760 could not be located and was not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Afton Central School District – Fund Balance Management (2023M-18)
audit school district fund balance management afton
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Ticonderoga Central School District – Financial Condition (2013M-154)
… in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a … We found that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with appropriations of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Moravia Central School District – Cafeteria Operations (2016M-4)
… the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The District, … officials did not perform a cost-per-meal analysis and did not always consider past productions when planning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Port Ewen Fire District – Financial Management (2024M-157)
… For example, the District’s investment earnings totaled $968, but had officials solicited interest rate quotes and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Brentwood Union Free School District – Information Technology (2023M-83)
… Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data was … users with information technology (IT) security awareness training and implementing an IT contingency plan. Key … network user accounts, provide IT security awareness training as required by a Board-adopted policy or implement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Village of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Connetquot Public Library – Cash Disbursements (2017M-125)
… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125