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Utica City School District – Financial Condition (2013M-341)
… of $1,157,820. By the end of 2012-13, the District was able to increase the unexpended surplus funds to $1,127,047 … To meet short-term cash flow needs, the District borrowed at least $10 million each year, incurring about $150,000 for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… ID, fund, program, and department assigned to the advance account must be used and can be viewed on the … (Not used to reimburse an advance account.) Payment Type Advance Account Code Petty cash 59001 Travel 59002 … of Appropriation/AP Adjustment Vouchers of this Chapter: New York State Taxation & Finance Division of the Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to perform this function. Instead, the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … of $1.4 million at the end of the 2012-13 fiscal year due to operating deficits over multiple years. Because the … could result in cash constraints forcing the District to rely on short-term borrowings. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Roosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Examination of Pitts Management Associates (PMA)
… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through September 3, 2013. That contract was later extended for three months through December 2, 2013. At that time, the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Two Poughkeepsie women allegedly cashed seven pension checks totaling $8,600 meant for one of the defendants’ deceased mother, New York State … thanks to District Attorney Parisi and Sheriff Imperati for partnering to protect the pension fund from those who try …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerNYSLRS Announces Employer Contribution Rates for 2024-25
… for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay retirement and … had a funded ratio of 90.3% as of March 31, 2023. NYSLRS is consistently ranked among the nation’s best funded … actuarial assumptions recommended by NYSLRS’s actuary, who is required to review the actuarial assumptions and issue an …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25DiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Thomas P. DiNapoli, Tompkins County District Attorney Matthew Van Houten and the New York State Police announced … place in our community," Tompkins County District Attorney Matthew Van Houten said. “This case has brought to light, an … Thomas P DiNapoli Tompkins County District Attorney Matthew Van Houten and the New York State Police announced …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an … investors and fund managers. Siwo began his career on Wall Street in the investment banking division at JPMorgan. He …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsComptroller DiNapoli Releases School Audits
… to ensure that district employees receive proper cyber security training to protect district assets. For …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial information was filed with the State Comptroller’s office since 2009. It did not ensure bank … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsOpinion 96-5
… of the fee provision of CPLR, §8022(b), to an appeal involving the Motor Vehicle Accident Indemnification …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… fiscal years ended June 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees to YAI for such services. … and the recovery of more than $5 million in stolen public funds. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have fiscal years ending … the cities of Lackawanna, Olean, Rensselaer, Salamanca and Syracuse, did not file their data in time to receive a FSMS …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesAdministration of the Contract With the Center for Urban Community Services
… in this report and recover overpayments, as appropriate. Work with CUCS officials to develop a financial reporting … that uses actual program expenses for QFR preparation and reimbursement purposes. Require CUCS to maintain detailed … Enhance financial review/audit procedures to ensure DOHMH does not reimburse CUCS for ineligible costs. Agency Response …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesTown of Wawayanda – Financial Operations (2024M-160)
… and the Board-appointed budget officer. The Supervisor is responsible for ensuring that day-to-day financial … and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or a detailed … information necessary to make informed decisions. The Town is using accounting codes other than those prescribed by the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Cambria – Capital Projects Financing (2017M-161)
… prior to starting a capital project and prior to issuing BANs. Approve the issuance of debt only when it is needed to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Credit for Previous or Military Service – Article 14 Benefits
… of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier changed. If your previous membership was with … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… reviewed annually to ensure the amount credited to each employee is accurate. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15