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Additional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your employer has chosen to offer this optional benefit, you may receive service credit for your unused, unpaid sick … leave days at retirement. To be eligible for this benefit, you must retire directly from public employment or within a … Statement to determine if this benefit is available to you. Credit for your unused sick leave at retirement cannot …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jRhinecliff Fire District – Board Oversight (2024M-154)
… policy, as required by New York State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154DiNapoli: Four Arrested for Allegedly Defrauding Medicaid Out of Over $1.6 Million
… that three Medicaid transportation companies, A1 Rides Inc., NY Jet Transport Inc. and Ride to Recovery Corp., were … Choudhary. Jawad Choudhary was charged with two counts of grand larceny in the second degree. Junaid Choudhary was charged with one count of grand larceny in the first degree. Danya Matthew and Kenneth …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-four-arrested-allegedly-defrauding-medicaid-out-over-16-millionSaranac Fire District – Board Oversight (2025M-139)
… that officials filed the required information with the New York State Office of General Services (OGS) to receive State contract pricing for propane purchases. As a result, the District did not receive … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Henderson Fire District – Financial Activities (2025M-67)
… paid prior to Board approval, including claims for boat repairs, various credit card purchases (e.g., office …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lewis – Records and Reports (2025M-17)
… complete and accurate accounting records and reports. As a result, the Board lacked reliable records and reports to … fund has subsidized the water district’s operations. As a result, only taxpayers within the water district benefited … complete and accurate accounting records and reports As a result the Board lacked reliable records and reports to …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… Mayor Thomas treated these accounts as slush funds to pay off cars, dinners, and even a Chanel purse, and then lied … An analysis of Thomas’ personal and campaign committee bank accounts revealed that Thomas used FORT funds for …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… DiNapoli said. “Our audit found that inadequate case tracking at the New York City Commission on Human Rights left … In a sample of 46 cases, CCHR staff entered both the receipt date and first-contact date for 25. But auditors … and documents in CCHR’s files made it hard to follow cases from start to finish. The agency also had no set timelines, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsControls Over Cash Advance Accounts
… for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). Advances are issued from … is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … that both checks never cleared. Although the petty cash account is needed for subpoena fees, a New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsReal Estate Portfolio
… Purpose To determine whether the Niagara Frontier Transportation Authority has accounted for … January 1, 2010 through October 24, 2012. Background The Niagara Frontier Transportation Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire protection to the Town of … by a 13-member Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire Commissioners consists of five elected members. The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key … to the District, which may be caused by their lack of training as required by law. Board members did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Orange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over information technology … security policies, and provide adequate training relating to cybersecurity, IT policies and the financial software … and scope of backups and the specific methods used to backup data; and adopt a formal written disaster recovery …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialOversight of Undistributed Child Support Funds
… districts to effectively reduce undistributed child support balances and initiate the process that would allow … Social Security Act requires states to operate child support programs. Child support programs help enhance the well-being of children in …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsState Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of … Non-Statutory employees represented by PEF who move to a graded position in any bargaining unit effective on or … To provide agencies with information and procedures regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesState Fiscal Year 2009-2010 Executive Budget Preliminary Overview, December 2008
The Executive Budget recommends $9.5 billion in spending reductions, $3.1 billion in new and higher taxes and fees, and $1.1 billion in nonrecurring resources.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-preliminary-2009-10.pdfDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, including lower revenue … and possible federal budget and tax changes, according to a report on the state's Enacted Budget Financial Plan … DiNapoli. "The state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Empire State … York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsCounty Medicaid Costs
… that shifts costs associated with the Family Health Plus Program from the counties to the State over the next two … or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven by Medicaid … billion, or 4.5 percent. These increases are part of a continuing trend in county budgets, where Medicaid …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Comptroller DiNapoli Releases Audits
… the project and has installed the required signage. Homes and Community Renewal (HCR): Office of Rent … 2014, 2015, and 2016. The employee's official station was New York City, and all of his assignments were within 35 … to state regulations, employees are not in travel status when their work locations are within 35 miles of their …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-audits