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XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the State Finance Law, … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionCity of Yonkers – Budget Review (B23-6-6)
… is the legal process by which a property owner can challenge the real property tax assessment on a given …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B19-6-6)
… in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s 2019-20 … costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The … revenue, such as fund balance, in the 2020-21 budget. Pay tax certiorari claims from annual appropriations instead of …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Yonkers – Budget Review (B25-6-6)
… $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers Public Schools … Key Findings The 2025-26 budget relies on nonrecurring funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… track various economic and fiscal aspects of the construction, office, securities, restaurant, retail, … 2021 remained 17.9% below what it was in March 2020. Construction : Jobs in the sector rebounded from a low of … available. Dashboards Arts, Entertainment and Recreation Construction Office Restaurant Retail Securities Tourism …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2017-franklin-county-waste.pdfSteuben County – Court and Trust Funds (2024-C&T-4)
… in certain circumstances, 2 funds from estates are entrusted to the Commissioner for safekeeping by order of the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5) 90-Day Response
To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s5-response.pdfLocal Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsEnforcement of Commission Orders and Other Agreements (Follow-Up) (2021-F-5) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f5-response.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up) (2020-F-31)
To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f31.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … audit covered the costs submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an … of credited service, but you have not retired, and you die less than one year after leaving public employment, your … unless you were otherwise gainfully employed. If you die within one year of leaving your public employer, but were …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an … of credited service, but you have not yet retired, and you die less than one year after leaving public employment, your … unless you were otherwise gainfully employed. If you die within one year of leaving your public employer, but were …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… by Assistant Attorney General Benjamin S. Clark of the Criminal Enforcement and Financial Crimes Bureau. The Criminal Enforcement and Financial Crimes Bureau is led by …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… was conducted by Investigators Barbara Butler and Mitchell Paurowski and Deputy Chief Antoine Karam. The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysVillage of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance. Key Findings The Board did not … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Oversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … specific circumstances. Convicted offenders are subject to a range of sanctions including, but not limited to, license suspension or revocation, significant fines, and … To determine whether the Queens County District Attorneys …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … on the lead levels of the 36 water outlets not sampled for testing, we were unable to determine whether officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16