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North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… [read complete report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was … 2024, in implementing our recommendations in the audit report released in April 2023. Background The Company … June 2024 in implementing our recommendations in the audit report released in April 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fHorseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82State Comptroller DiNapoli Releases Municipal Audits
… dual-signs checks with the clerk-treasurer, no one reviews bank statements, canceled check images or monthly reports and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2School District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfLife Changes: A Guide for Retirees
… direct deposit enrollment and more. If you cannot find what you need here, you can email us from this page as well. … limitations. For more information, read our booklet, What If I Work After Retirement? (VO1648) , available on our … employment. We encourage you to contact us to find out what restrictions may apply if you return to the workforce. …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … Internal Revenue Service or the New York State Department of Taxation and Finance, which could result in fines and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Retirement Fund as the number one U.S. pension fund, and the third globally, for its work to address climate risk. … threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. … Agreement, it will not weaken the resolve, both at home and abroad, to make the Agreement’s goals a reality. The …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Ancram – Financial and Capital Planning (Columbia County) … also did not adopt a fund balance and reserve policy. Town of Shawangunk – Sewer District Charges (Ulster County) The … agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Village of Islandia – Overtime (2023M-121)
… percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was … of their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. The Fire Marshal did not provide any documentation he claimed to have …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed … fully evaluate most of its programs to determine if they are boosting the state’s economy and promoting promised job …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsRetirement Estimates – Divorce and Your Benefits
… The court may ask for the present or accrued value of the benefits due to a member at retirement. Upon the … Estimates Unit, NYSLRS will provide a one-time estimate of their Single Life Allowance retirement benefit using … current earnings and service information. If the dates of marriage are provided, the estimate will also include the …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This … of whether individuals are elected or appointed as public officers. You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a … Public officers elected or appointed to government positions …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… communities, increasing its share of loans provided to low-income and minority borrowers over the last 10 years. … rates and 39 points higher than Latino rates, according to a report by State Comptroller Thomas P. DiNapoli. … generational wealth, but many New Yorkers face barriers to buying a home,” DiNapoli said. “New York offers several …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowDiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys … Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… system that allowed users to assume the identity or the account of other users as well as inherit increased rights or …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… organizations about tax law requirements and promote compliance with the requirements. Organizations also use the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyMore About This Retirement Plan – Special 20- and 25-Year Plans
… and Fire Retirement System (PFRS) covered by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These … a special 25-year plan and the one-year FAE or a special 20-year plan (regardless of FAE), and if you choose the … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planPension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … DiNapoli announced today. The average contribution rate for the Employees Retirement System (ERS) will decrease by … to 18.2 percent of payroll. The average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to … Local governments in New York levied a total of $366 billion in property taxes in 2019 an increase of 24 percent over 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxes