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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Blasdell , Town of Cambria , Town of Canaan … and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Industrial Development Agencies (IDAs) are established to provide financial assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is … conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalHughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201State Comptroller DiNapoli Releases Municipal & School Audits
… Auditors determined that the board did not always perform a thorough and deliberate audit of claims before approving payments, and the treasurer paid … The board did not conduct a thorough audit of claims to ensure that individual claims contained supporting …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Other Bulletin No. 73
… of the October 2023 SCF CSEA Performance Advance which results in Job Rate: Lateral Position Change from a Non-SCF … If the employee received an LLS payment after April 2022 and/or April 2023, ensure it represents the applicable … the Time Entry page using the following dates: Pay Period 2022-2023 LLS OT Effective Dates 2023-2024 LLS OT Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Parking Structures (2017-MS-3)
… complete report - pdf] We also released six letter reports to the following entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse … and using the results from inspections to create a clear plan for repairs should be implemented. Officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3State Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all PILOT … process that resulted in two projects being overbilled a total of $170,842 and two projects being underbilled a … not prepare accurate monthly reports and remit collections to the supervisor and other agencies or prepare monthly bank …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial … County is located in northeastern New York State and has a population of approximately 39,000. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death … active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, not to …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death … active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, not to …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the greater of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will receive the post-retirement death benefit. Members who join on or after … benefit payable. Death benefit two provides a post-retirement death benefit if you: Retire directly from …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death … active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, not to …
https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Career Plan
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death … active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, not to …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsUnified Court System Bulletin No. UCS-295
… Purpose The purpose of this bulletin is to provide agencies with instructions for … of $750. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether … in accordance with its by-laws which stipulate that a Board of Trustees, consisting of five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the … to over $2.4 million. Library officials have maintained a capital projects fund with a balance on June 30, 2012 of …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344State Comptroller DiNapoli Releases Municipal & School Audits
… reported surplus fund balance ranged from approximately 7 to 15% of the upcoming year’s budget, which was $3.5 million to … appropriations by an average of $9.4 million per year, or a cumulative total of approximately $28.2 million after …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related documents …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactions