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Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… … NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e …
https://www.osc.ny.gov/retirement/publications/1507/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… … NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e …
https://www.osc.ny.gov/retirement/publications/1502/cost-living-adjustmentChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … Key Findings Although the Board evaluated projects prior to approval, the Board did not adequately establish and … uniform project evaluation or selection criteria needed to assess project applications. Develop the required …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringMahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32New York City’s Uneven Recovery: An Analysis of Labor Force Trends
… in the nation overall (14 percent). Two years later, as of March 2022, the City has recovered less than 71 percent of … not seasonally adjusted. Sources: NYS Department of Labor, Current Employment Statistics; OSC analysis The nation has … (59.0 percent). These industries employ significant numbers of workers in STEM (science, technology, engineering …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsState Agencies Bulletin No. 1954
… not processed automatically. Affected Employees Employees in APSU – BU31 who meet the eligibility criteria are … State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of Employee Relations (GOER) … Dates The 2021 APSU Clothing Allowance will be processed in a separate check in Administration pay period 16L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … lead exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-48
… planning board matters. Section 809 provides, in pertinent part, that every application, petition or request submitted … a plat or official map, license or permit must state the name, residence and the nature and extent of the interest of …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: Technology Changing How Local Governments Serve Residents
… number of New York’s municipalities allow homeowners to pay their property taxes and other municipal bills, such as …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsPart ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfOversight of Contract Expenditures of Phoenix House New York
… its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, supported, and … treatment of alcohol and substance abuse. Its mission is to provide quality, accessible, and costeffective services …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… December 31, 2013 that was not deposited into a Town bank account and could not be accounted for. The former Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and … services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesCity of Yonkers – Procurement of Professional Services (2017M-268)
… June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … provide justification when seeking competition will not be in the best interest of taxpayers. … City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Town of Dix – Supervisor’s Control of Cash (2022M-57)
… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse … of the bookkeeper. Adopt written policies and procedures for cash receipts and disbursements and online banking. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… budget, which is not equitable because all the departments do not use the same type and degree of services. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … safeguard assets, which allowed the Treasurer to perform all cash receipt and disbursements duties without oversight. … Key Recommendations Take appropriate action to recover all misappropriated moneys. Adopt comprehensive policies and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3