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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) and employment … processes for efficiency improvement opportunities. Work with collective bargaining units to revise BOCES’ pay … method to recoup unearned salaries/wages. Continue with their efforts to recover unearned salary payments. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollNewark Valley Fire District - Board Oversight (2020M-30)
… community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly … Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our … hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior … Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Opinion 88-64
… A municipal housing authority may provide its employees with health and dental benefits, but may not do so jointly with the municipality for which the authority was … a municipal housing authority to provide its employees with health and dental benefits, we consider first the …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2007-8
… town fire protection district. A fire protection contract with a fire company may include a provision requiring an … books and records of the fire company and, in connection with its authority over the fund raising activities of … records of the fire company for audit. Also, in accordance with General Municipal Law § 209-z, any fire company that …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8DiNapoli Announces State Contract and Payment Actions for January 2017
… Inc. for the Specialty Crop block grant program. $405,000 with Etix Inc. for e-ticketing services for the New York … Fair. Office of the Attorney General $378 million lease with Summit Glory LLC for 28 Liberty St., New York City. $1.5 million temporary lease with Hendrick Hudson Building LLC for 200 Broadway, Troy. …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017State Contract and Payment Actions in March
… Division of the Budget $2 million with Hawkins Delafield & Wood LLP for disclosure and public finance counsel services. … Luck Brothers, Inc. to provide a campground and equestrian center at Frontier Town in Essex County. $7.1 million with … & Cring LLC for construction of a North Country Welcome Center on I-81 at Exit 50 in Orleans, Jefferson County. $1.7 …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchGeddes Town Clerk Charged in $30K Swindle
… Thomas P. DiNapoli and Onondaga County District Attorney William J. Fitzpatrick announced the arrest today of Geddes … to our partnership with Onondaga County District Attorney William J. Fitzpatrick, we were able to reveal her scam. We … out fraud and theft," Onondaga County District Attorney William J. Fitzpatrick said. "My office has always had a …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleBecoming a Participating Employer – What Every Employer Should Know
… of becoming a participating employer in NYSLRS begins with you providing us with a roster of employee names, current salaries, dates of … body must pass a resolution and submit it to us, along with an affidavit from your fiscal officer stating that you …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… The Department of Civil Service (Department) contracts with Empire to administer the hospitalization portion of the … processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… The Board of Directors generally consists of five members, with one person from each fire company and two at-large … safeguarded. The Treasurer managed the Department’s funds with little or no oversight by any of the other Business … membership. The Treasurer processed cash disbursements with limited oversight by other Business Officers. Bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025DiNapoli: SED Oversight of Career Training Programs Falling Short
… and respective student enrollments generally do not align with careers that are the most in-demand or best-paying. … of CTE programs approved by SED are providing students with skills for occupations that pay less than the state … of students were enrolled in programs that closely aligned with occupations deemed highest in demand, growth and salary. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… efforts to ensure compliance by private building owners with the city’s Climate Mobilization Act (CMA), its hands-off … providers’ outreach efforts and building owner compliance with certain requirements provided no assurance that owners would be in compliance with requirements to reduce greenhouse gas (GHG) emissions by …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateMedicaid Program – Oversight of Health Homes
… covered the period from January 2019 through June 2023, with analysis of selected performance measures extending … model that connects community and social supports with health care providers to ensure that all caregivers work … to eligible members either directly or through contracts with Care Management Agencies that assign members a dedicated …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesNYS Pension Fund Commits $2 Billion to Climate Transition Index
… 1000 TPI Climate Transition Index (CTI) in connection with the Fund’s Sustainable Investment & Climate Solutions … Retirement Fund has been recognized for leading the way with its comprehensive approach to addressing the enormous … years ahead.” This new allocation to the CTI, which aligns with the Fund’s net zero commitment, uses five key criteria …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexState Agencies Bulletin No. 1133
… an amount in box 3. Box 5 Tax Rate This box is populated with the tax rate applied to the amount in box 2 or box 4. … Box 7 Federal tax withheld This box is populated with the value of tax withheld. This box will contain a value … not withhold for other agents. This box will be populated with the value “0”. Box 9 Total withholding credit The amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: DOCCS Transitional Services Programs Need Improvement
… DiNapoli said. “I’m encouraged that DOCCS officials agreed with our recommendations to more effectively identity … can be extended. As of November 2025, DOCCS had contracts with eight providers operating 12 locations with a total of 149 beds in just nine counties outside of …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementConflicts of Interest of Municipal Officers and Employees
… which all have one thing in common: an individual with divided loyalties, such as when a person has to act on behalf of the public in connection with a matter that affects his or her personal interests. Not … other things, Article 18 regulates your business dealings with your municipality. However, not all of your contracts or …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… services provided and payments made were in accordance with contractual agreements. Key Findings For eight of nine … obtain and review backup documentation for one contract with payments totaling $1.7 million during the audit period. The contract agreement with this agency did not have clear guidelines for actions to …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Vendor File Advisory No. 4
… Chapter X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registration