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North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … The District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
Lyndonville Central School District Financial Condition 2016M143
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of … Fairport Central School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build … direct control. The city faces substantial fiscal risks in the coming years that will require fiscal discipline and … to guard against fiscal pressures. “With over $8 billion in reserves and other funds in its health trust, the city has …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesAccidental Disability – Article 14 Benefits
… the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful … The application should be filed while you are still in active service. Active service is defined as: Service …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… purpose include: Gifts and donations to private entities in violation of the New York State Constitution, Article … if sufficient budgetary appropriations are not available. In many cases, the availability of appropriations is verified … of the purchase order or the accounts payable software. In other units (especially small units), it may be necessary …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingCUNY Bulletin No. CU-708
… and new payments. Affected Employees CUNY employees in the title of High Pressure Plant Tender are affected. … and District Council 37, AFSCME, AFL-CIO for employees in the title High Pressure Plant Tender. The agreement is for … April 24, 2018, April 24, 2019, and August 24, 2020. In addition, effective August 24, 2020, Shift Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantState Comptroller DiNapoli Releases Municipal & School Audits
… of this amount after experiencing operating surpluses in four of the last five years. When the unused appropriated … paid. Auditors questioned the reasonableness of $14,190 in payments for 258 chaperoning and sports scorekeeping … $2 million more state aid than they were entitled to. In addition, officials properly claimed BOCES aid totaling …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Available Pension Payment Options – Special 20- and 25-Year Plans
… Single Life Allowance (Option 0) This option provides the maximum … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … the same monthly benefit amount you were receiving for life. If your beneficiary is your spouse at the time of your …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… selection, all payments cease upon your death. After you die (even if it is soon after retiring), no pension payments … with a reduced monthly benefit for your lifetime. When you die, the unpaid balance of your accumulated annuity savings … have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and 6 members are …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsOpinion 91-17
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … pursuant to the exception to competitive bidding in General Municipal Law, §103(8), under a group purchasing … which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-17DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole … to deter others from engaging in similar conduct.” “Ms. Smith knowingly concealed her mother-in-law’s death to steal …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysPublic Welfare – 2021 Financial Condition Report
… Public Assistance Recipients Increase for the First Time in Five Years Family Assistance (FA) provides up to 60 months … the federal government. “Public assistance” as discussed in this report includes both programs; almost 72 percent of public assistance expenditures are in the SNA program. For SFY 2020-21, the average monthly …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareState Comptroller DiNapoli Releases Audits
… Physician (Follow-Up) (2017-F-2) An initial audit issued in September 2015 found significant issues with medical … taken to implement each of the four recommendations made in the initial audit pending the results of the … Health (DOH): Medicaid Program: Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not … financial and capital plans until the Cayuga County Health Department forced the board to submit a plan. The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0