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Withdrawing Your Contributions and/or Your Membership – State Police Plan

… leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also …

https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… enrolled at the District.  Maintain a receivable control account in the District’s accounting records to ensure that … enrolled at the District.  Maintain a receivable control account in the District’s accounting records for nonresident …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Fire Island Union Free School District – Claims Auditing (2023M-114)

… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following:  17 claims totaling $59,992 contained 53 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Stamford Central School District – Fund Balance Management (2022M-199)

… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds

… audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … security numbers and intentionally misstating deductions. For access to state and local government spending, public …

https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds

Newark Valley Central School District – Procurement (2022M-60)

… District officials did not always seek competition for the purchase of goods and services not subject to competitive … may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling … prices to awarded contract prices to ensure the District is billed the correct rates. Update the procurement policy …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Rye City School District – Payroll (2024M-2)

… As a result, residents are not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent regarding … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Central Square Central School District – Fund Balance (2022M-196)

… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… Former Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing … State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23

… middle-class New Yorkers and small businesses, boost wages for health care workers, make green investments and extend … through the formal rainy day fund reserves is essential for sustaining services that New Yorkers rely on and … middleclass New Yorkers and small businesses boost wages for health care workers make green investments and extend …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23

State Comptroller Releases Municipal Audits

… P. DiNapoli today announced the following local government audits have been issued. Town of Delhi – Pool Project … requested data. … State Comptroller Releases Municipal Audits …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … The board did not adequately monitor fiscal operations and properly document disbursement approvals. The board also … the accounting records, with no oversight. Find out how your government money is spent at  Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… for funding one-time expenditures, funding needed reserves or reducing property taxes. Establish reserve fund policies …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

Red Hook Central School District – Financial Management (2016M-105)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well … 2010-11 to 2014-15; these unused reserves increased $1.5 million or 106 percent, totaling approximately $3 million …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Controls Over Cash Advance Accounts

… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and disposed inventory list, we reviewed 254 and found 195, (77 percent), were not … were not recorded or available. See Appendix A for a list of missing assets. Key Recommendations  The report …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Agency Financial Reporting Package

… reporting system under the control of OSC provides for the collection, summarization and reporting of unique … with generally accepted accounting principles (GAAP). For more information about the AFRP, please contact the … [email protected] . Once an account has been created for you, it must be activated before you can access the AFRP …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities

… increasing the number of wheelchair accessible stalls in restrooms and ensuring there are more accessible, clearly … nature. Braille was also on all signage along the trail. In 2015, Parks developed a Transition Plan as required by the … During the audit, Parks assigned a new ADA coordinator in March 2022. Comptroller DiNapoli recommended Parks: …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilities

State Comptroller DiNapoli Releases Municipal & School Audits

… a balance of approximately $1 million, was not used to pay debt-service costs during the 2019-20 and 2020-21 fiscal …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0