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State Comptroller DiNapoli Releases Municipal & School Audits
… develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written … investment policy as required by state law until the end of the audit period. The district earned interest totaling approximately $2,000 from its checking and …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… the Department of Health (Department) paid for claims in violation of federal and State regulations that require an … costs totaled $69.8 billion (comprising $27.4 billion in fee-for-service health care payments and $42.4 billion in managed care premium payments). The Affordable Care Act …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking Financial Organization (Trustee) Services for Length of Service Award Programs as detailed in the …
https://www.osc.ny.gov/procurement/rfp0010Credit for Previous or Military Service – Regional State Park Police Plan
… service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does … information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… community,” DiNapoli said. “I have worked hard to make my office one of fairness and inclusion and as an investor will …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesTown of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic … by real property taxes, while the general fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily by sales tax and Consolidated Local …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Divorce – En-Con Police Officers Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … divorce, consult your attorney, contact our Matrimonial Bureau , and review the Divorce and Your Benefits page on …
https://www.osc.ny.gov/retirement/publications/1822/divorceGlossary – Governmental Accounting Standards Board
… terms and descriptions, please refer to the Governmental Accounting Standards Board (GASB) website . Deferred Inflows … Age Actuarial Cost Method. Rev. 8/24 … Governmental Accounting Standards Board Glossary of terminology from the …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryAccounts Payable Advisory No. 11
… the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not remove the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsRetiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the … 11 5 and 6 members under Sections 375b and 375c Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Opinion 88-27
Whether a village which has terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary pursuant to General Municipal Law 207a
https://www.osc.ny.gov/legal-opinions/opinion-88-27Reporting and Utilization of Bias Incident Data
… To determine whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … of Investigation for its collection and publication. The NYPD is responsible for capturing, recording, and reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataFormer Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… work of the Federal Bureau of Investigation, the Office of the New York State Comptroller, and the Orange County Sheriff’s Office. This prosecution is being handled by the Office’s White Plains Division. Assistant U.S. Attorney James …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… It is used as one control device to limit the amount of funds that may be disbursed against an appropriation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewPublic Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the … 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage … 2021, there were a total of 17,415 positions filled, down 6 percent from the year before. Over the last 10 years, the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety