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Town of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did … in a timely manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not … records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, … is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeSouthampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Albion – Financial Management (2021M-29)
… the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from $1,165,418 as of January 1, 2018 … a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate BOCES purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Beacon City School District – Information Technology (2023M-143)
… 2012 as of September 21, 2021. The accounts included: 153 student accounts, 89 nonstudent accounts, and 39 shared and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Oil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The … cleanup costs. Oil Spill Hotline 1-800-457-7362 Under New York State law, if you discover an oil spill (including … a Claim Fill out the damage claim form and get your signature notarized. Attach a cover letter explaining what …
https://www.osc.ny.gov/about/oil-spill-fundDiNapoli Releases Municipal Audits
… for. Town of Parma – Real Property Tax Exemptions Administration (Monroe County) The town granted a total of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Carlisle , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of … Department officials did not deposit or account for all donations received or deposit money received from fundraisers …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Argyle Central School District – Internal Controls Over Payroll (Washington County) The board’s lack of comprehensive … the bookkeeper performing incompatible duties related to payroll processing and maintaining all leave accrual … and treasurer’s limited roles related to processing payroll did not provide sufficient oversight or monitoring of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsCattaraugus 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 … all required documentation so that the County can receive reimbursement for services provided for special needs. …
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)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals …
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
… of payroll, in particular in situations where wages or pay rates change or when there are additional payments. … of which was not needed to fund operations. After adding back the unused appropriated fund balance and incorrectly …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early … at least five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … with an estimated value of $215.4 billion, according to New York State Comptroller Thomas P. DiNapoli. “Continued …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsBusiness Partners
… receiving a request for a hearing, the NYSLRS Hearing Administration staff notifies the applicant, other interested … in New York State and registered with the Office of Court Administration. Hearing Officers Impartial hearing officers … the hearing. The transcripts are returned to the Hearing Administration Bureau and a copy of the hearing record is …
https://www.osc.ny.gov/retirement/business-partnersNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… this award at the organization’s 59th national convention on Saturday. “I am truly honored to receive the Guglielmo … 18-year-old in New York to hold public office as a trustee on the Mineola school board. He later served as a New York … World War II and the history of the Jewish community on the Italian peninsula. Since 1955, the Order Sons and …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organization