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Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The … Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the … Board (Board) lacked the financial information necessary to properly monitor and manage Village finances. The …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Alden Central School District – Fuel Management (2024M-90)
… prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling … not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users … and the Crittenden Volunteer Fire Company (Fire Company) have keys to access the District’s fuel tanks, potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports as required by … report includes five recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Provide … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Comptroller DiNapoli Releases Municipal Audits
… contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an era of limited … exemption forms or file for proper refunds. Stockbridge Valley Central School District – Payroll and Leave Records … Herricks Union Free School District and the Stockbridge Valley Central School District …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsAutomatic Orders – Divorce and Your Benefits
… Automatic Orders issued pursuant to Domestic Relations Law § 236(B)(2) are binding on the parties to the matrimonial action. Automatic Orders are court orders that prohibit parties in a divorce case from making transactions such as transferring …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersState Comptroller DiNapoli Releases Audits
… requirements. Auditors tested a random sample of 271 award recipients at the three universities that received the most … found that HESC made $81,198 in payments on behalf of 20 recipients who did not meet the program requirements. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Argyle Central School District , Forestville Central School District , Northern Adirondack Central School District and the Schenevus Central School District . … his office completed audits of the Argyle Central School District Forestville Central School District Northern …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age … with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingDiNapoli Releases Municipal Audits
… such as establishing a comptroller position responsible for auditing claims or retaining the legislature’s claims … budgeted revenues and expenditures with operating results for 2013 through 2017 and found that expenditure estimates were generally reasonable except for police special detail. However, the board underestimated …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… approve 499 disbursements totaling $63,010 before payment was made. City of Niagara Falls – Financial Condition … visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … have sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… of our audit was to examine the Department’s operations for the period January 1, 2011, to February 28, 2013. … functions. The County’s budgeted appropriations for 2013 are $45.2 million. The County Sheriff’s Department … Key Findings The County entered into an improper contract for security services with Watkins Glen International (WGI), …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … did not develop reasonable budgets or effectively manage the district's financial condition to ensure that the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Fort Hunter Fire District – Capital Reserve … district during the audit period, and the remaining checks were signed by the chairman of the board or the commissioner. … Department officials did not ensure financial activities were properly recorded and reported and funds were …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports Second Quarter Results
… in the nation, behind only Wisconsin, South Dakota and Tennessee. DiNapoli initiated quarterly investment performance reporting in 2009 as part of his … three months and reflect a fraction of the Fund’s annual investment return. About the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsStatewide Local Sales Tax Collections Up More Than 21 Percent
… totaled close to $1.6 billion, up $276 million from July of last year. “Last month’s impressive sales tax performance … this time last year were severely weakened by the effects of the COVID-19 pandemic. New York’s local governments are … reflects the fact that collections during the same month of 2020 were weak, with sales activity still recovering from …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentBusiness Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if you are an independent medical … (2 NYCRR Part 317). After receiving a request for a hearing, the NYSLRS Hearing Administration staff notifies the … If you are an attorney hearing officer or court reporter who takes part in a NYSLRS …
https://www.osc.ny.gov/retirement/business-partnersTaxes and Interest
… funds. Interest is paid for a period of five years from the date we receive the property. The interest rate is set by the New York State Department of …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interest