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City of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Town of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved … Village officials did not maintain leave records or make payroll payments that were accurate, properly approved … with the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases School District Audits
… grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3% of the next … District officials did not adequately manage network user accounts, periodically compare installed software to an … accounts. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: 22 School Districts Designated in Fiscal Stress
… Suffolk Common School District (CSD) in Suffolk County and Mount Vernon School District (SD) in Westchester County. Four … in SY 2023-24 (New Suffolk CSD, Harrisville CSD, and Mount Vernon SD). Four school districts (East Ramapo CSD, New …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … his office completed audits of the Chenango Bridge Fire Company Franklin County Newfield Fire Company Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… investigation by State Comptroller Thomas P. DiNapoli and Ontario County Sheriff Philip C. Povero. Former Company and … New York and Las Vegas. She was arrested on Friday by the Ontario County Sheriff's Office and is being prosecuted by Ontario County District Attorney James Ritts. "This fire …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… Eric Gonzalez today announced the arrest of Latrenda Dixon for the alleged theft of her deceased sister’s retirement … is charged with illegally cashing 20 checks in Brooklyn for nearly $8,000 issued by the New York State and Local … DiNapoli said. “My thanks to District Attorney Gonzalez for his continued partnership in safeguarding the New York …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… District’s Board of Fire Commissioners was charged this morning with stealing nearly $240,000 in a scam that spanned … he later cashed for personal use. He was arraigned this morning in Shawangunk Town Court. “This fire district … Districts Board of Fire Commissioners was charged this morning with stealing nearly $240000 in a scam that spanned …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Inspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual ( 2014-S-49 ) Hear 2 Learn PLLC: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPayroll Forms
… fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) AC 1394 – … Worksheet ( Fillable PDF ) AC 2714 – Undeliverable Payroll Check Report ( Word ) ( Fillable PDF ) AC 2822 – …
https://www.osc.ny.gov/state-agencies/payroll/formsCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Towns’ Road Management Plans (2014-MR-2)
… During fiscal stress, towns often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts and can also help towns obtain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Access Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy … Systems (SIS), to store and manage student data in a centralized database. SIS commonly contain extensive … members and external information technology support staff. In addition, many school districts provide parents and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Agencies Bulletin No. 1931
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected … are affected. Background Certain chart of accounts strings in SFS, attached to position pools in PayServ, will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with … leave request form or other formal procedure for employees to request leave time. The process for monitoring, requesting …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit based on … an active member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitContributing Toward Your Retirement – State University Police Plan
… to the Retirement System. These contributions, plus the interest they earn, will provide you with an annuity, in … the first three years of membership, your contribution rate is based on your annual wage, as provided by your … is determined by applying your contribution rate to your current reportable earnings. These mandatory contributions …
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirement