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Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… approximately $95,000 in pension benefits by failing to report his return to work in the public sector to the New York State and Local … sector despite knowing he had a duty under state law to do so. As a result of this conduct, VATTER obtained $95,106 …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… years of dormancy, money from unused gift cards issued by New York businesses is turned over to the Office of … apply to those cards. Rebate cards are not all covered by the same rules as regular gift cards, so this disclosure …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the … “Mayor Adams put forward his first budget proposal as New York City is still rebounding from the pandemic and is facing … year after the city budgeted for its largest ever drop in property tax collections, a remarkable turnaround in …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 96-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory … REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State … should become a city. It has been consistently held in this State that a municipality may not submit a question …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Comptroller DiNapoli Statement on Earth Day 2015
… low carbon economy and to end practices that threaten public health, damage the environment and lead to climate … programs . Through audits of local governments and school districts the Comptroller has promoted energy …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Final results ranged from lows of zero at the Rochester- Genesee Regional Transportation Authority and only …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… included in our initial audit report, Awarding and Oversight of Statewide Interoperable Communications … awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … found the Division was generally meeting its obligations for ensuring that grant funds were appropriately allocated. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Medgar Evers College – Controls Over Bank Accounts (Follow-Up)
… did not have any of the required notification forms for these accounts. Additionally, our inquiry of banks … procedures) and/or were unsupported. In some transactions funds were not used for their intended purposes. Key Finding We found MEC …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followSagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s … will be used. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overview – Divorce and Your Benefits
… of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by the same court that …
https://www.osc.ny.gov/retirement/members/divorce/overviewOrdinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that … of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14