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Comptroller DiNapoli Releases State Audits
… of detail, and maintained documentation supporting the answers given. The initial audit reports concluded that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsSelected State Agencies’ Roles in Financial Literacy
… which is responsible for posting the information on its website. The law required all agencies and authorities to … by November 1, 2021; DFS was required to post it to its website by January 1, 2022. Agencies and authorities are also … level of service to New Yorkers. DFS posts links on its website of financial literacy information provided by …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Municipal and School Audits
… audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, 2023 and 2024 financial statements further … city has limited options available to fund any increases in operating costs. City officials were not planning to …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsComptroller DiNapoli Releases State Audits
… were not accurately reported or did not fully disclose the results of the authority's operations. The authority has not … mission statement and performance measures annually since April 2010, as required. Office of the Medicaid Inspector … auditors also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as a …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsIndividuals with Disabilities Education Act – Federal Funding and New York
… with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children … with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these benefits, you are automatically covered. If your … chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bService Retirement Benefits – Special 20- and 25-Year Plans
… 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within … 375-h as a backup plan. If you are age 55 or older at retirement and your backup plan would provide a greater …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialDiNapoli Announces State Contract & Payment Actions for October 2014
… to added transparency via his Open Book New York website. Highlights for October 2014: Major Contracts … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014En-Con Police Disability – En-Con Police Officers Plan
… be payable. The sum of these benefits cannot exceed your final salary. The portion of your pension which exceeds your final salary will be suspended until the combined benefits … Filing You, your employer, or someone authorized with your power of attorney may file your application for disability …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityDiNapoli Releases Fiscal Stress Scores for 17 Cities
… to Yonkers, the following cities were also evaluated: Auburn, Batavia, Buffalo, Corning, Hornell, Lackawanna, Long … fiscal stress” category. A total of 101 municipalities and school districts have been classified in some level of fiscal … year end date. DiNapoli released fiscal stress scores for school districts in January and for villages in February. In …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxOpinion 97-10
… on real property owned by the fire district and, if so, whether the project would be subject to competitive … district may enter into a leasepurchase agreement and if so whether the project would be subject to competitive …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Comptroller DiNapoli Releases Audits
… that the facility accessibility information posted on its website was accurate and updated. Parks officials made some …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from … of payroll. The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Creditable Service – Special 20- and 25-Year Plans
… 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used to calculate your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer … Transportation Authority Police Pension Fund Service in the U.S. military, as specified by law What type of …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceState Comptroller DiNapoli Releases Municipal Audits
… were issued. Village of Monticello – Payroll (Sullivan County) Village officials did not ensure that employees were … of oversight, training and controls, the village’s deputy clerk was overpaid by approximately $80,000 over a two-year … additional fund balance. City of Newburgh – Budget Review (Orange County) Auditors identified certain revenue and …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSaratoga County – Financial Condition (2013M-235)
… that County officials continue to monitor the general fund results of operations on a regular basis. Further, County … officials have been closely monitoring Maplewood Manor’s results of operations, and the Maplewood Manor LDC is … the unexpended surplus funds. Continue to closely monitor results of operations at Maplewood Manor and be prepared to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235