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Village of Addison – Payroll (2024M-12)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) … agreement (CBA) regarding employees’ leave benefits. As a result of the Comptroller’s audit and subsequent … investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … …
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 98-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- … 801, 802(1)(h), (2)(e), 803: A county supervisor would not have a prohibited interest in a contract with a firm of which …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… given the already high cost of living.” The seven counties immediately north of New York City (Westchester, … For example, Westchester County‘s median home values are nearly twice those statewide, and the median household … strain local water sources. DiNapoli’s report also notes: There are 25 local governments in the Mid-Hudson Valley that …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOversight of Persons Convicted of Driving While Intoxicated
… period August 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may be adjudicated as a misdemeanor … detail the specific monitoring tasks that the Office is required to perform. Key Findings Although 9,604 offenders …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The …
https://www.osc.ny.gov/legal-opinions/opinion-91-59State Comptroller DiNapoli Releases Municipal Audits
… records, as required. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Public Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes … Murder (up 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… the health and safety of vulnerable residents, according to an audit released today by New York State Comptroller … Thomas P. DiNapoli. The audit found DOH at times failed to conduct timely inspections and often lacked documentation to show critical problems were corrected. “Adult care …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed the boundaries of the law and tradition. Her contribution to …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeRetirement System Membership – Police and Fire Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipRetirement System Membership – Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS), must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipSUNY Bulletin No. SU-255
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has reached three years … . Questions regarding the PayServ entry can be directed to the Payroll Retirement Mailbox. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementXVI.3.K Interim Reporting – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … in the current year. If revenues, costs or expenses are accrued or deferred at interim dates in a manner different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance After the close of business on July 31, 2017, OSC will be closing June 2017 . … All transactions that have an accounting date outside of the open accounting period and are not posted will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periods