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State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road (LIRR): Management of Capital Projects (2018-S-70) …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… men with mental illness at its 160-bed Myrtle Avenue Men’s Shelter (Myrtle) for the period from August 2013 to June …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopAbout Benefit Reductions
… Benefit Reduction for Early Retirement Members in regular retirement plans can retire with full … as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. … turn 62 (63 for Employees’ Retirement System (ERS) Tier 6 members and Police and Fire Retirement System (PFRS) Tier 6 …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… the criminal probe. “Mr. Dunkel diverted more than $87,000 in public money meant to promote immunization of children … his position as head of the American Academy of Pediatrics in New York, Dunkel defrauded taxpayers and stole over … filing a complaint online at investigations@osc.ny.gov ; or mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftMonitoring of Prevailing Wage Compliance on Construction Contracts
… prevailing wage law on Authority projects in the New York City area. The Authority could improve its controls by … field representatives periodically verify prevailing wage postings on job sites. Require verifications of wage postings to be …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsSky Light Center Inc. – Supported Housing Program
… The Program is designed to enable these individuals to live more independently in a community setting and to reduce …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programOversight of Construction Management Contracts
… includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as well as 38 …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsPrivacy and Security of Student Data (Follow-Up)
… 2-d of the Education Law (Education Law §2-d) and Part 121 of the Regulations of the Commissioner of Education (Part 121), which was adopted in January 2020. The objectives of … to ensure compliance with key requirements of Part 121, such as security policies, incident reporting, and the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followFayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesCircleville Fire District – Board Oversight (2013M-343)
… The District’s use of credit cards was not in accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement with the … District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… a part of those reports. The Treasurer performs all duties with no Board oversight. The Board does not conduct an annual … audit of the Treasurer’s records nor do they contract with an independent auditor to perform such an audit. Key … document such reconciliations and provide the Board with a copy with the monthly report. Perform routine …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mLincoln Fire District – Financial Activities (2012M-228)
… an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The … $71,873 for the equipment reserve and $118,429 for the building reserve. The District did not make any expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Town of Pittstown – Records and Reports (2013M-5)
… records or provide the Board with accurate financial reports. Examples include balance sheets for operating funds … 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank balances or accounting … Provide accurate and timely accounting records and reports to the Board each month including balance sheets, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Franklin Square Water District – Life Insurance Policies (2013M-127)
… currently holds and consult with counsel and the insurance broker to take steps to ensure all insurance policies are in …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal controls over … January 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and sold more … did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the Executive …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorEligibility, the Benefit and Filing – Police and Fire Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … a pension equal to: 1/60th (1.66 percent) of your FAS for each year of service credit; and 1/60th (1.66 percent) of your FAS for each year of prior service, including prior service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingDivision of Diversity Management
… Office of the State Comptroller 110 State Street, 8th Floor Albany, NY 12236 (518) 473-1368 …
https://www.osc.ny.gov/about/division-diversity-managementAccounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to … recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to SFS, agencies filed an AC852 … maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers