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Lump Sum Payments – Legacy Reporting
… service information to NYSLRS. After you have made final payments to the employee for any accrued unused, unpaid sick … etc. and submitted your monthly report with these final payments, complete and submit the Accrued Payments and Leave Credits page for the employee. Rev. 5/26 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsDisability Benefits
… NYSLRS provides a disability retirement benefit for members who are permanently disabled and cannot perform … benefit is a pension that will provide monthly payments for the rest of your life. Here are the basic types of NYSLRS disability benefits (you may apply for more than one type). …
https://www.osc.ny.gov/retirement/members/disability-benefitsIntroduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … schools. Although no single practice or policy on its own can adequately safeguard your IT investments, a number of … controls are in place and performing as intended. This can be a challenging task, given the rapid pace of …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceComptroller DiNapoli Releases Municipal Audits
… , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… by DMV and had the potential for penalties and sanctions to be imposed on businesses. DiNapoli's auditors …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsState Comptroller DiNapoli Releases Municipal Audits
… of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfComptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… Many of the working conditions at the heart of the Writers Guild of America strike reflect issues that would …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… raises questions on how it will find additional savings and revenue to fund operations when federal aid runs out, … MTA to expand on these efforts, disclose specific actions and identify how they will impact fares and service delivery. “The MTA has suggested it can reduce …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Hart was sentenced today to 250 hours of community service and paid back over $35,000 which she stole from property tax payments and dog license fees deposited with the town over four years, … to those who would blur the line between their public duty and personal gain,” DiNapoli said. “Thanks to my office’s …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… Local Workforce Development Boards (LWDBs) and 95 One-Stop Career Centers, offers WFD programs and services to address … availability, and the number of potential users per career center as potential barriers to accessing WFD programs … Twenty-four of the state’s rural counties have just one career center, and two counties – Greene and Hamilton – have …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationAvoca Central School District – Payroll (2025M-14)
… $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally paid … accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage … accurately during the period July 1 2022 through October 10 2024 We reviewed 35 employees salaries and wage payments …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Comptroller DiNapoli Releases Municipal Audits
… audits of the Albany County Department of Weights and Measures , Allegany County , Carle Place Water District , … Fire Company , Humphrey Fire District , Livonia Hook and Ladder Company No. 1. , McConnellsville Fire District , … County , Village of Speculator , Village of Valley Stream and the Village of Washingtonville . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Executive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… John Bode and Charles Sands and Senior Investigators Michael Vazquez, Michael Davis and John Vescio for their assistance in the …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the … that all collections were properly supported, recorded and deposited and that disbursements were proper and … CPF purposes and properly allocated. Specifically: Of the 101 deposits totaling $127.2 million made to the CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… of students and campus communities. SUNY needs to do a better job to ensure these items are kept under lock and … cadmium nitrate tetrahydrate, a toxic substance that can kill if swallowed and may cause cancer; and arsenic … buy the hazardous materials as well as poor accounting of where those materials were being kept. Consequently, the risk …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centers