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Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings … $12,600 for three students to the incorrect district of residence and underbilled four additional student’s district of residence by $4,200. Key Recommendations Obtain proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… amount depends on your eligibility and the percentage you choose. If you choose to receive a PLS payment, your lifetime monthly benefit will be permanently reduced. You cannot repay the lump sum amount in the future to …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… more than the borough or city shares. Median rent of $2,107 (including utilities) was higher than Queens overall … numbers. Crime The neighborhoods are served by the 108 th Precinct, where crime fell 4.6% in 2024 after five … robbery, and felony assault) made up 30% of crimes in the precinct in 2024, which was a smaller share than across …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensAudits of State Agencies and Public Authorities Six-Year Listing October 1, 2019 – September 30, 2025
This listing includes all final audit reports related to State agency and public authority operations issued during the six-year period from October 1, 2019 through September 30, 2025 and is a companion to the 2024 – 2025 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/six-year-listing-2019-2025.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfWhat Not to Report – Legacy Reporting
… Law. The following payments should not be reported to us on the monthly report (nor should contributions be … of retirement or as an inducement or incentive to retire Payments made in lieu of accepting fringe benefits … the Internal Revenue Code. All monthly reports submitted to NYSLRS should contain the salary as if it had not been …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportNew York City Employment Trends - February 2018
New York City is undergoing its largest and longest job expansion since World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2018.pdfThe Asian Community in New York State, February 2016
The Asian community is the fastest growing racial or ethnic group in New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2016.pdfDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… as the executive director of WCHA, a government-funded apartment complex for low-income senior citizens and … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… and our partnership with federal law enforcement, her scam was exposed, and no money was paid,” said DiNapoli. “My …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeLocal Sales Tax Collections Up 19% in 2021
… 50% in the second quarter and remained strong for the rest of the year, with 20% growth in the third quarter and … levels until the fourth quarter of 2021, well behind the rest of the state, which recovered to pre-pandemic levels by … 2020. New York City’s collections did grow faster than the rest of the state in the third quarter (27.9%) and fourth …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … by making financial information readily available to the public. By being open, providing information and keeping public records … by making financial information readily available to the public By being open taxpayers are given the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Opinion 90-41
… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …
https://www.osc.ny.gov/legal-opinions/opinion-90-41XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – … referred to as eligibility requirements, must be satisfied for a transaction to occur. Voluntary nonexchange … The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsOpinion 92-16
… CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in … an additional 48 shared accounts since the badges were lost. Key Recommendations Deactivate badge accounts as soon …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building