Search
State Comptroller DiNapoli Releases Municipal & School Audits
… deposit payments in a timely manner. Canajoharie Volunteer Fire Department – Financial Activities (Montgomery County) … to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) District …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements totaling … or sign the 155 checks. Instead of signing the checks, a rubber signature stamp was used, which is not permitted. … fund balance. The board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsArchived: Legislative Session 2019–2020
… the death of a member of the New York State and Local Retirement System or the New York State and Local Police and … consent. Investment Standard for NYS College Choice and NY ABLE Programs – S.6464 (Stavisky) – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Overtime Limits – Enhanced Reporting
… For members of Tiers 5 and 6, New York State Retirement and Social Security Law limits the amount of … System (PFRS). ERS Overtime Limits PFRS Overtime Limits At the beginning of each calendar year, reset your employees' … 2019 $16,779 2018 $16,406 Fiscal Year Overtime Limit April 1, 2017 – December 31, 2017* $12,036 April 1, 2016 – …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) … with city collective bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The … the audit period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
Determine whether credit card and travel expenditures were properly approved supported by adequate documentation and a proper use of District money
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Member Contributions
… If a member’s contribution rate increased and you do not increase the amount withheld from their earnings, your …
https://www.osc.ny.gov/retirement/employers/member-contributionsOpinion 99-4
… , 193 Misc 479, 83 NYS2d 73 revd on other grnds 275 App Div 681, 86 NYS2d 737; see also Masone v Unishops of … are authorized generally to "convey" unneeded real property (see, e.g., County Law, §215[5,6]; Town Law, … p 1; 1986 Opns St Comp No. 86-22, p 37, gift of municipal money to an IDA; 1982 Opns St Comp No. 82-342, p 434; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Request for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfOpinion 90-55
… in performance of duty, or similar accidental disability pension, if a firefighter does not apply, and to terminate … to disabled firefighters who reach mandatory retirement age (General Municipal Law, §207-a[2],[4]). In our opinion, … full salary or wages upon obtaining mandatory retirement age. As is the case with firefighters under section 207-a, it …
https://www.osc.ny.gov/legal-opinions/opinion-90-55State Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… through 2022 were not filed. Town of Exeter – Town Clerk/Tax Collector (Otsego County) The clerk generally recorded … Specifically, the clerk did not deposit 39 real property tax collections, totaling $505,197, within 24 hours of the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… number. In addition, a wheel balancer and a portable video magnifier purchased for $4,769 could not be located. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… when procuring goods and services totaling $561,829, or 48%, of the purchases reviewed. Because officials did not … supervisor did not ensure payroll payments were accurate or in accordance with town policies. Town officials did not … records and staff did not issue receipts for collections or maintain inventory records for the beverage events. As a …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The board and district officials did not properly manage fund balance and reserves. The board and district officials’ … Blind Brook-Rye Union Free School District – Capital Project Change Orders (Westchester County) The board and … as required to the State Education Department (SED) for approval. As a result, officials created a risk that SED …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the country, but it has used them at … more equitable economies. DiNapoli’s report examined how New York City and other local governments across the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… more than half of the citywide workforce decline from June 2020 to August 2022. Other agencies that saw a significant …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionOpen Book New York
… Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. … spending priorities using the Comptroller's Open Book New York. Also see Additional Financial Information . State …
https://www.osc.ny.gov/open-book-new-yorkMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… officials established adequate controls over cash receipts and disbursements. Key Findings Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented. Fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-and