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Withdrawing Your Contributions and/or Your Membership – State Police Plan
… (with 5 percent interest compounded annually). To withdraw your membership, you should apply no earlier than 15 days after you leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … or necessary. Key Recommendations Develop procedures to ensure adequate and reliable records to support the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Real Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , … . Purpose of Audit The purpose of our audit was to determine whether town assessors were properly … 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not provide purchasing policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … provides garbage collection and recycling pickup services to households and businesses in parts of the Town of … sanitation supervisors for which it had no legal authority to do so, and the District, as a result, made more than …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … receipt or disbursement of private funds in its reports to either the State Education Department or the Office of … Also, library officials have not established procedures to effectively record and monitor employee leave accruals, …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … has not submitted the required annual financial reports to the Office of State Comptroller for the 2011 through 2013 … limit by $4,394 and the board did not pass a resolution to override the limit. Chenango County – Departmental Cash …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Overview – Membership and Enrollment
… with five years of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave … They can receive a refund of all contributions made to the Retirement System plus interest (the current interest … in NYSLRS is optional and who, therefore, may elect to decline membership, or may join by filing a membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCentral New York Regional Market Authority – Financial Condition (2024M-18)
… annual losses and the unrestricted net position declining to a deficit of $97,470 at the end of the 2022-23 fiscal year … father, $212,154 from January 2020 until January 4, 2023 to handle special projects and other duties such as … job description, work hours or require the former Director to maintain or submit time records, logs or reports showing …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt realistic budgets over the past four years. The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … The Town has two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and … as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the … and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, … water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs … significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As of October 31, 2012, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Comptroller DiNapoli Releases Audits
… (Samaritan), a city-based not-for-profit organization, to provide temporary housing, case management, housing … programs that assist businesses with identifying the best available financial products, working with lenders to … Department of Health: Maternal Health (Follow-Up) (2025-F-26) Maternal mortality refers to deaths of pregnant persons …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … at fund-raising activities before turning over the cash to the treasurer for deposit. Further, at least two board … for reasonableness of deposits and compare check images to supporting documentation. Village of Coxsackie – Financial …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… in the First Degree. "Volunteer fire companies are created to protect the public," State Comptroller Thomas P. DiNapoli … and auditors exposed her wrongdoing and brought her to justice under my Operation Integrity partnership with Attorney General Schneiderman." "It is reprehensible to steal from a local fire company," said Attorney General …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … District officials have established an effective policy to ensure claims are adequately documented and approved prior to payment. Lockport City School District – Monitoring …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0