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Selected Aspects of Discretionary Spending

… improving, developing, maintaining, and operating a highway system known as the Thruway. The Authority strives to provide its customers with a roadway that is safely drivable at a … amounts for such expenses. We question the following ten payments totaling $14,814 as it is unclear how the …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0

Selected Controls Over the Property Tax Assessment Process (Follow-Up)

… property throughout the City – approximately 1.05 million properties per year worth a total market value of more than … New York City Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties every five years. There are four tax classes for …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-follow

Compliance With Executive Order 88 – Energy Efficiency of State Buildings

… Objective To determine if the Office of General Services (OGS) has developed targets and … To determine if the Office of General Services has developed targets and plans to …

https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings

NYS Common Retirement Fund Announces Second Quarter Results

… 30, 2015, the Fund had approximately 37.1 percent of its assets invested in publicly traded domestic equities and 15.1 … in international public equities. The remaining Fund assets by allocation are invested in cash (3.4 percent), … Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets of the …

https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-results

NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony

… proliferation of sexual harassment, hate speech and fake news from its platform. The company has already suffered a drop in value … sexual harassment and violence from being posted to its platform. The proposal will be subject to a shareholders’ …

https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimony

Monsey Fire District – Audit Follow-Up (2020M-62-F)

… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-f

Crown Point Fire District – Audit Follow-Up (2024M-29-F)

… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-f

Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)

… its by-laws, which stipulate that an elected Executive Committee, consisting of a President, Vice President, … and three Directors, is responsible for the Company’s overall financial management. During the fiscal year April … $34,000 into its bank accounts. Key Findings The Executive Committee generally does not provide adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Livonia, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)

… year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about $34,100 higher than reported on …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-over

Rockland County – Budget Review (B6-13-22)

… revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. … of the Laws of 2013 requires the County to submit their proposed budget for the next fiscal year to the State … revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed budget does not …

https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22

North Greenbush Common School District – Budgeting (2016M-112)

… amount of the District’s unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

Waverly Central School District – Financial Condition (2013M-148)

… the amount available to appropriate. However, very little of the planned amount was used because, for the same …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148

Wainscott Common School District – Financial Condition (2013M-268)

… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help finance …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… Oysterponds Union Free School District Financial Management Check Signing and Information Technology …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

State Agencies Bulletin No. 1331

… re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for these …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advances

State Police Accidental Disability (Section 363-bb) – State Police Plan

… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years after your discontinuance from service. “Accident” has a specific meaning with NYSLRS disability …

https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bb

Department of Transportation Bulletin No. DOT-22

… will be made in a separate check dated 06/05/13. There is no direct deposit for this payment Eligibility Criteria In … and Deduction Information The call-out response payment is included as salary for retirement purposes. Deductions … will be made in a separate check regardless of when it is paid. The separate check will be issued with the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-22-2013-call-out-response-payment-fiscal-year-2012-2013