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State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… adequate supporting documentation such as applications, renewal forms, income support and military records, to verify …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… district officials improperly appointed the purchasing agent as the property control manager, resulting in an … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Comptroller 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-auditsWeekly Investment Plan
… 1,344 2,688 4,032 5,376 *Assumes an 7.5% average annual rate and contributions to age 65. NOTE: This table is for … purposes only. The hypothetical 7.5% annual growth rate is for illustrative purpose only and does not represent … your account value increases at 7.5% average annual rate. (Return to Top) …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Community … tuition anticipated and received. Charlotte Valley Central School District – Information Technology (Delaware County) … to district officials. Lowville Academy and Central School District – Claims Audit Process (Lewis County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planService Retirement Benefit – State University Police Plan
… Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 … State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitService Retirement Benefit – Forest Rangers Plan
… You may retire at any age after completing 25 years of forest ranger service. Or, you may qualify for a service … if you reach age 60 before having served 25 years as a forest ranger. The Benefit With 25 years of creditable … will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … fund prudently, with a diversified portfolio that can weather economic storms and provide retirement security for the pension fund’s more than 1.2 million working and retired members and their …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Central Square Central School District – Fund Balance (2022M-196)
… use. Although the District had relatively modest property tax increases each year, the increases may not have been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not supported by documentation, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Renaissance 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 disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key … were made without knowing what was purchased or whether the disbursements were for appropriate School purposes. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Contact Information
… Receive Message …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 93-33
… outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) … meet the requirements of General Construction Law, §60(a) and Public Officers Law, §70-a. If the newspaper also has a … even though the publication contains local news articles and has circulation within the school district. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-93-33SOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … the Tax Cuts and Jobs Act , April 2025 Federal Funds to NYC: A Review of Categorical Grants , April 2025 New York's … Adult Day Care Programs , February 2026 Childcare Services for Children Under Five , January 2026 Financial Challenges …
https://www.osc.ny.gov/somosState Comptroller DiNapoli Releases Municipal Audits
… approximately $9.2 million. As a result, city officials do not have assurance that professional services are being … interest and in the most prudent and economical manner. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and have … percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) of your FAS for each year of prior … An annuity based on your annuity savings contributions, plus interest. Tier 2, 3, 5 and 6 members who retire before …
https://www.osc.ny.gov/retirement/publications/1511/age-55-plan