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State Comptroller DiNapoli Releases Municipal & School Audits
… the eligibility requirements of the program for married couples and family members employed by the district. For the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured … were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… as required to the State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the district’s building aid reimbursement for all unapproved work. For the 151 change orders reviewed … $2.7 million were not submitted to SED, as required. In addition, six change orders totaling $155,173 were …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfOtego-Unadilla Central School District – Information Technology (2021M-178)
Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
As 2020 began, the Metropolitan Transportation Authority (MTA) was already facing challenges in balancing its budget, along with missed capital commitment goals, capital funding risks and escalating debt service costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-1-2022.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfAccrued Payments and Leave Credits Page How-To Guide for State Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-state.pdfAccrued Payments and Leave Credits Page How-To Guide for Local Enhanced Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-local-enhanced.pdfAccrued Payments and Leave Credits Page How-To Guide for Local Legacy Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-local-legacy.pdfOmnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1State Comptroller DiNapoli Releases Municipal & School Audits
… monitoring efforts over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. DCIDA officials did … and retention goals or track cumulative sales and use tax exemptions. Officials did not obtain affidavits or other …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Payroll Online
… NYS Payroll Online is a service that allows you to view and …
https://www.osc.ny.gov/state-agencies/payroll/nyspoOpinion 92-47
… a separate bank account. Although a separate bank account is not required, however, the surcharge revenue must be … and used for the E911 system costs, we note that there is no requirement in article 6 that interest earned be … as other revenues within the fund in which the account is included. We note that this conclusion is consistent with …
https://www.osc.ny.gov/legal-opinions/opinion-92-47NYS Common Retirement Fund Contacts
… Officer [email protected] Anastasia Titarchuk is the Chief Investment Officer for the New York State Common … of State Comptroller Thomas P. DiNapoli, Ms. Titarchuk is responsible for developing and implementing investment … Investment Officer [email protected] Navyug (Nav) Patel is the Deputy CIO of the New York State Common Retirement …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsState Comptroller DiNapoli Releases Municipal & School Audits
… underestimated certain revenues, and made unbudgeted year-end transfers totaling $67 million, which collectively … were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … did not provide oversight of company financial operations by performing even the limited oversight responsibilities …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training (Westchester County) SHP … were for appropriate company purposes. Town of Amherst – Sexual Harassment Prevention Training (Erie County) SHP …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3