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Town of Lockport – Fuel Inventory (2025M-54)
… two 4,000-gallon fuel tanks, one diesel and one unleaded. In addition to authorizing Town departments’ access to fuel … of fuel are accurately accounted for. The Superintendent in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … County) District officials procured goods and services in accordance with state law and the district’s purchasing …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsOversight of New York State Forest Tax Programs
… and landowners are adhering to requirements to assist in the protection of the environmental benefits of the … of both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax … qualifying private forest landowners. Forest land enrolled in the 480a Program receives an annual property tax exemption …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsTown of Lockport – Building Permit Fee Collections (2025M-56)
… is an official document issued by a local government − in this case a town − that authorizes a property owner to … significant changes to an existing structure. Typically, in addition to State and federal building codes and … Inspector did not always calculate and apply permit fees in accordance with the Board-adopted permit fee schedule and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… Medicaid providers who were allegedly submitting fake bills to the program. The joint investigation and forensic … of nearly $200,000. These claims were submitted between 2021 through 2025. The investigation revealed the Choudhary …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionRequest for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfOversight of Industrial Hemp
… Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements. The audit … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the Agriculture and Markets …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempCity of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6State Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsAbout This Publication – World Trade Center Presumption
… summary of benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. … government, visit the Center for Disease Control’s (CDC) website , or email the CDC at WTC@cdc.gov . © 2022, New York State and Local …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationXI.14 Overview – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law provides for regular, centralized public notice of state agency and public … Article 4C of the Economic Development Law provides for regular centralized public notice of state agency and public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewWynn Shareholders Letter Filing
At Wynn Resorts’ 2018 annual meeting on May 16, 2018, you will have the opportunity to vote on three board of director candidates.
https://www.osc.ny.gov/files/press/pdf/wynn-resorts-shareholders-letter.pdfExamination of Unemployment Insurance Benefits
… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … payments and to prevent future inappropriate payments. In addition, we matched the DOL UI Benefit Overpayment File … the financial impact of Section 597.3 of the State Labor Law on the Unemployment Insurance Program. Consider seeking …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsExamination of Unemployment Insurance Benefits
… of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsSelected Performance Measures (Follow-Up)
… on the Performance Metrics Dashboards on the MTA’s website and during public meetings. The Agencies are required …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followAccidental Disability – New Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … while in service. The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityState Police Disability (Section 363-b) – State Police Plan
… the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your years of service; and In the service upon which your membership is based. If you … days of the discontinuance. For a disability not sustained in service, you must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bAccidental Disability – Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … in service. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disability