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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate … officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Greece Central School District – Procurement of Professional Services (2024M-129)

… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and District … the Greece Central School District District Board of Education Board and District officials sought competition for …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter

… The estimated value of the New York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarter

Comptroller DiNapoli Releases State Audits

… Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An initial audit report, … were enrolled into Medicaid with multiple identification numbers. In a follow-up, auditors found DOH officials have … were enrolled into Medicaid with multiple identification numbers …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-audits

Contact Information

… Thank you for your email. We have received your email. Return to …

https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information

The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… you work for an employer that offers a special retirement plan, you must retire by the first day of the month following … 70th birthday, even if you have not elected the special plan. The Benefit If you are eligible to receive a full … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 …

https://www.osc.ny.gov/retirement/publications/1511/age-60-plan

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 … the liabilities eligible to be paid from the reserve by $1.5 million. Key Recommendations Accurately report surplus fund …

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

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

LaFargeville Central School District – Financial Condition (2016M-216)

… 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The … which operates one school with approximately 560 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… Determine whether the Amani Public Charter School School officials procured goods and services in …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Unclaimed Funds Survey

… are having a technical issue or have a question related to your claim, please contact us . …

https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey

Opinion 93-33

… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … Whether a school district may publish notice of the school districts annual meeting in a publication which is …

https://www.osc.ny.gov/legal-opinions/opinion-93-33

The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated …

https://www.osc.ny.gov/retirement/publications/1511/age-55-plan

State Comptroller DiNapoli Releases Municipal Audits

… records. While the clerks generally recorded, deposited, and reported the fees, water rents and certain recreational … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1