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State Comptroller DiNapoli Releases Municipal Audits
… In addition, cash in a retired justice’s bank account exceeded known liabilities by a total of $1,104. … receipts were collected and deposited in a district bank account. City of Hornell – Foreign Fire Insurance Funds … (Suffolk County) The Justice Court did not properly account for court funds. The Justice was unaware that in …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsSelected Performance Measures
… (Transit [consisting of Transit Subways and Transit Bus]), and MTA Bus Company (MTA Bus). (The latter four are the focus of this … to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… employment, followed by educational services (9.9%) and retail trade (8.6%). The average annual pay across all jobs … the next two largest sectors – educational services and retail trade – combined (1.8 million). Retail trade, while still the third-largest sector in 2024 …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Unified Court System Bulletin No. UCS-303
… Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtVendor File Advisory No. 8
… Subject: Updating the Vendor Certification section to include a new certification Reference: Guide to Financial Operations (GFO), … Updating the Vendor Certification section to include a new certification …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateChild Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a member’s … must be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceUnified Court System Bulletin No. UCS-294
… 2020 using Earnings Codes RGS, RGO, RRS, ADJ and A19 . Do not include monies that will be calculated by the … and Justices who meet the following criteria and who do not appear on any of the exception listings: Judges and … Status of Active or Leave With Pay on 12/26/2019 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtOswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid … Oswego County is located in central New York State and has a population of approximately 122,000. The County, which is … for providing recycling and solid waste services to residents, businesses and commercial waste haulers. In …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… and the Starpoint Central School District . “In an era of limited resources and increased accountability, it’s critical … budgets. The district also maintained inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve by $820,000. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its policies and … of Hempstead Industrial Development Agency (TOHIDA) is a public benefit corporation established in 1971 for the … $1.8 million in excess revenue and an unnecessary increase to class 1 (residential) 2016-17 tax rates. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOne-Year FAS – Career Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for … you must have elected the benefit within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overGroton Central School District – Financial Management (2014M-288)
… financial activities for the period July 1, 2013 through August 21, 2014. Background The Groton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288