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Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and administrative staff have taken appropriate action to manage the district’s financial condition, including … relied on significant amounts of appropriated fund balance to finance operations. District officials did not develop a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 clerk fees totaling … tax collections tested totaling $69,975 in a timely manner or in accordance with New York State Town Law (Town Law) … over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… at higher prices than local vendors offered and some products were never used. All five Board members said they …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , … of Ogdensburg , Pulteney Volunteer Fire Department , Village of Sharon Springs as well as an audit of inmate … announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville Fire District Margaretville …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-601
… Purpose To inform agencies of the processing of the 2017 Prepaid Legal Service Benefit. Affected Employees … or Paid Leave and received salary from a position in one of the designated bargaining units at any time during … This bulletin informs agencies of the processing of the 2017 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases State Audits
… Program (2015-S-91) NYSERDA’s oversight of NY-Sun is adequate; however, auditors identified two areas where additional controls are necessary. NYSERDA established … 300 days, and do not have an extension request. Auditors found NYSERDA had not completed the required inspections of …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – New Career Plan
… life. Under this selection, all payments cease upon your death. When you die (even if it is only one year, or sooner, … with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity savings … have been expended, all payments will cease upon your death. The contributions required of Tier 5 and 6 members are …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving … will provide you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your accumulated annuity …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… – Sexual Harassment Prevention (SHP) Training (Niagara County) SHP training was not provided to all employees and … not complete the annual SHP Training. Additionally, the fire department cancelled the annual SHP Training for all 131 … School District – Sexual Harassment Prevention Training (Orange and Sullivan Counties) SHP training was not provided …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Bennington – Financial Management (Wyoming County) Overall, auditors determined that the board could … contracts. City of Hudson – Payroll and Accrued Leave (Columbia County) City officials did not segregate the duties … determined that the council did not adopt policies that address how compensatory (comp) time will be authorized, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Fiscal Stress Scores
… six counties, four cities, and nine towns. This release is based on financial information of local governments … of state aid and resurging revenue have provided them much needed relief. However, those designated as stressed are … made difficult mid-year 2020 budget decisions about how best to meet their community’s service needs with reduced …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresCUNY Bulletin No. CU-720
CUNY Bulletin No CU720
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases Municipal Audits
… County) The board’s budgets were incomplete because the real property tax levy and a schedule of other estimated … and reliable accounting records. Rockland County – Sale of Estate Real Property The Office of Public Administrator (PA) …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans County – Court … Officials also did not establish a service level agreement with the third-party contractor that issued and managed 209 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45