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Capital Planning
… Transportation Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans ensure the highest priority facility needs are … airports. NFTA records show it owns more than 3,700 capital assets costing approximately $1.6 billion. The Public …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCreditable Service – Special 20- and 25-Year Plans
… SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park authority or commission Police officer or member of an … SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Nassau … five years’ probation and ordered to pay full restitution after being convicted of identity theft in connection with … a clear warning to anyone who considers stealing from the New York state retirement system that they will be caught and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysState Comptroller DiNapoli Releases Municipal Audits
… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… allegedly took advantage of her father-in-law’s death to personally profit, buying clothing, making online … Burnett was alive but was unable to personally come to the phone because he was hard of hearing. She then inquired about … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… of Lancaster, S.C., was arraigned in Warren County by Judge Michael Muller and is due back in Luzerne Town Court on Nov. 19, 2022. The charges filed in this case are … is presumed innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Property Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program … whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualState Agencies Bulletin No. 954
… codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented employees in … in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on September 1, … information Each active mentor will receive a mentoring premium of one thousand dollars ($1,000) annually. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Purpose of Audit The purpose of our audit was to review the procurement of … Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is … policy and regulations to provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … fully comply with SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman … Services LLC Bright Start on its Consolidated Fiscal Report CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were properly … reimbursement rates for special education providers based on financial information, including costs, reported by providers on their annual CFR. To be eligible for reimbursement, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… and ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded … of the 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other … are conducted and discrepancies are investigated; and hard drives are sanitized when disposed of, and monitor for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99DiNapoli: Tax Cap Below Two Percent
… “The pandemic and the fiscal uncertainties municipalities are facing add to the challenge of adhering to the tax cap,” … must closely monitor their budgets to ensure they are balanced and that they have cash on hand.” The tax cap, …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Care State's contribution to the vision care plan. 60100 Workers’ Comp Insurance Premium Group disability insurance program for employees. 60101 Workers’ Comp - Claims State reimbursement to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/western-ny-maritime-charter-2019-176.pdfUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdf