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City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… provided at selected Town facilities. Key Findings  Of the 1,290 applicable physical accessibility components … selected Town facilities. Specifically:  67 components at the Town Hall, such as signs with raised lettering and … physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …

Hammond Fire District – Board Oversight (2024M-151)

… parties that the District’s financial operations are adequately accounted for and reported. Furthermore, …

Wallace Fire District – Board Oversight (2024M-126)

… financial operations. We determined that:  District funds are not adequately safeguarded and not spent in a prudent and …

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… [ read complete report - pdf ] [ read complete 2020 report - pdf ] Purpose of Review The purpose of our review was to assess the Town of … December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management …

Opinion 2008-2

… -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board member …

Opinion 88-31

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … provided herein, the county treasurer, or, in the city of New York, the commissioner of finance, shall be entitled to a fee …

DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk

… been slow to reach New York’s pandemic-hit renters because of poor management by the Office of Temporary and Disability … funds being distributed, and aid has not reached many low-income and minority New Yorkers, particularly those … information on applicants, and little clarity over how many households were turned away and why, making it …

Accounts Payable Advisory No. 49

… applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …

Outstanding Violations (Follow-Up)

… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …

City of New Rochelle - Elevator Inspections (2018M-62)

… required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as …

Andover Central School District - Financial Management (2018M-145)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

Uncollected Penalties (Follow-Up)

… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …

Town of Western - Supervisor’s Records and Reports (2022M-184)

… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

Montauk Union Free School District – Information Technology (2022M-137)

… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …

Silver Creek Central School District – Financial Management (2022M-153)

… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …

Obtaining Information about a Member’s Benefits – Divorce and Your Benefits

Cost-of-Living Adjustment – Divorce and Your Benefits

… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general terms in a … DRO as intent to provide an ex-spouse with a share of the COLA, unless otherwise indicated. For example, NYSLRS will …