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West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Hate Crime Reporting
… the Division had data for 2,601 hate crimes that occurred in New York State during the period of January 1, 2010 … bias even when an agency reports multiple biases involved in a crime. The Divisions system has a limitation that only …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingForms and Resources – Reporting Elected and Appointed Officials
… submitted three-month ROA is still representative of the time he/she actually worked, they can submit this form to the … including the duties performed, the start and end time of each activity, and the number of hours worked. Record … Includes examples. You can also use our online ROA result calculator and days worked calculator . Reporting Services …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesBusiness Partners
If you are an attorney hearing officer or court reporter who takes part in a NYSLRS hearing or an independent medical examiner you may be a business partner
https://www.osc.ny.gov/retirement/business-partnersOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… forms. Those employees required to submit forms did not do so consistently, and the forms did not always include …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… operations so they can be sustainably profitable and advocate for smart environmental regulation. For businesses … be vocal when this Administration actively undermines the health and safety of New Yorkers, and threatens the long-term …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… over to the State Comptroller’s Office of Unclaimed Funds (OUF), where the money can always be claimed. In 2025, … if a card is lost or goes unused. Retailers can provide OUF with a name if the person registers the gift card online, … for details about any fees and expiration dates. In 2025, OUF returned more than $580 million to their rightful owners. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOversight of Homeless Shelters (Follow-Up)
… Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of Shelter … Recommendation While the Office has taken several positive steps, we believe continued improvement of shelter conditions …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… been developed or they had not been adequately monitored, updated, or distributed to all responsible staff. The … which was collected between one year and over 20 years ago. The Department did not consistently enforce payment of …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsPension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local … performance has delivered another decline in employer contribution rates,” DiNapoli said. “The effects of the 2008 … employees among the six retirement tiers. The employer contribution rates announced today will apply to each …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16Accounts Receivable Collection and Reporting
… if the Authority’s accounts receivable collection and reporting procedures were in compliance with applicable laws and regulations for the period January 1, 2012 through June … energy solutions in ways that improve New York's economy and environment by promoting energy efficiency and the use of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… and communicate with family and friends using a fee-based secure messaging system through an account (JPay Account) … kiosks, and tablets used by Incarcerated Individuals were secure, and whether secure messaging accessed by these individuals complied with …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followLocal Governments Should Improve Accessibility for New Yorkers
… physical accessibility to their facilities for people with disabilities, according to a report released by State … be improved to prevent potential hardships for individuals with disabilities. “No one should face barriers when they go … numerous accessibility issues that can be fixed quickly with little cost. Municipalities around New York are …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 89-43
… -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the … appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking … an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Contract Advisory No. 21
… that have not been updated is available on the SFS Secure Website located under Support > Agency Support > EE1 … for updating a converted contract are available on the SFS Secure website as well, in Job Aid JAA-CN210-001. The … Payments to the Updated Contract SFS published an SFS Secure Announcement on February 12, 2016, titled EE1 …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Audit of the Tuition Assistance Program at Pratt Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background Pratt Institute (Pratt), with … and tuition for full-time study is about $41,000 per year. TAP is an entitlement program designed to provide funds for … academic years ended June 30, 2012, the school certified 2,550 TAP awards totaling $3.9 million that were paid to …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Health-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the period from January 2017 … in Department-authorized periods of overlapping insurance coverage. Medicaid is the payer of last resort, which means recipients’ other third-party health insurance coverage, such as insurance under the Essential Plan, must be …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andCompliance With Special Education Requirements – Evaluations (Follow-Up)
… referral, evaluation, Individualized Education Program (IEP) development, and placement of students in special … the evaluation, a series of student assessments, and an IEP meeting, at which time an IEP is developed if the student is deemed eligible for …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow