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State Comptroller DiNapoli Releases Municipal Audits
… officials did not always have the documentation needed to process SNAP applications correctly and in a timely … did not have the required documentation that was needed to process 13 approved SNAP cases (28%) nor did they process … In addition, while department officials made CCAP payments for eligible families within required timeframes, they …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-009
… is to notify agencies of the approach to Agency Testing and Training; the Agency Testing Schedule ; the information that will be used to measure readiness; and the resources available for assisting agency staff with … Agency participation is required during Agency Testing and Training, which will take place from December 7 – 18, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingScarsdale Union Free School District – Overtime (2022M-105)
… approved, District officials did not monitor overtime to ensure it was accurate. Had officials established adequate … at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees … procedures for supervisory review of hours worked to ensure the accuracy of overtime charges. Adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices … 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409CUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
Village of Kenmore Wastewater Processing Costs and Information Technology 2013M73
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Wayne – Justice Court (2013M-52)
… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and … the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. Background The Town of Gardiner is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… or treasurer of the board The superintendent Any district official responsible for business management An employee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorComparison of PFRS Benefits
… if employer offers a non-contributory plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% … unless the member’s plan limits creditable service to 20, 25 or 32 years. Contributions are not required after … by union-negotiated contracts that require their employer to offer a special plan may not be required to contribute.) …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDiNapoli Statement on NYC's 2025 Budget Modification
… Year 2025 budget modification raises current year spending to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps are virtually unchanged, the city anticipates lower costs for asylum seekers due to a steadily declining population, as …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialKings Park Central School District – Fuel Inventory (2015M-282)
… period July 1, 2014 through July 31, 2015. Background The Kings Park Central School District is located in the Town of … Kings Park Central School District Fuel Inventory 2015M282 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Village of Weedsport – Financial Management (2025M-76)
… condition. Fund balance should be effectively managed to ensure financial stability, maintain essential services … long-term financial planning. The Board is responsible for managing the Village’s fund balance, which includes … and levied more real property taxes than necessary to fund operations. The Board also maintained unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Municipal & School Audits
… County – Financial Condition The North Chautauqua County Water District (district) board, county legislature and other … from 2019 through 2022; did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works … board and former town supervisor donated 6.2 acres of town land to Chautauqua County (county) without conducting a …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… the Town of East Fishkill , Village of Galway , Huntington Manor Fire District , Massapequa Water District , Otsego … their audit and approval by signing the claims. Huntington Manor Fire District – Cash Disbursements (Suffolk County) The … of the Town of East Fishkill Village of Galway Huntington Manor Fire District Massapequa Water District Otsego County …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 2000-9
… as he or she is performing services. August 4, 2000 James E. Downey, Esq., Attorney at Law County of Chenango …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: Rural Counties Face Shortage of Health Professionals
… Steuben, Sullivan, Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue … offset by funding made available through the federal Rural Hospital Transformation Program. Public Law No: 119-21 … receive funding. Overcoming Rural Barriers to Healthcare Access Transporting people to healthcare, particularly those …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-options