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Selected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement … through September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges located throughout the State and a central … To determine if the State University of New Yorks SUNY internal controls over procurement ensure …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesCollection of Fines Related to Tenant Complaints
… development of affordable lowand moderate-income housing in the State. Within DHCR, the Office of Rent Administration … related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and September 30, 2018, … or conference are heard before an Administrative Law Judge. If owners are found to be in violation, they could …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Comptroller DiNapoli Releases Municipal & School Audits
… written investment policy as required by state law until the end of the audit period. The district earned … solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment policy in March 2023 and invested $653,000. Depew Union Free School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Municipal Audits
… compared budgeted revenues and expenditures with operating results for 2013 through 2017 and found that expenditure … records from 2014-15 through 2017-18 to ensure all money was properly accounted for. Town of Parma – Real … (Monroe County) The town granted a total of 1,479 non-NYS STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsAccidental Death Benefit – State Police Plan
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… benefit paid or payable because of your death). By law, the following family beneficiaries would receive the … (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to … Form includes instructions. Standard Work Day and Reporting Resolution Continuation Form (RS2417-B) Use this … and provides additional details and deadlines. Reporting Guidelines (Regulation 315.2 and 315.3) Definitions and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesNYC Subway Exit Usage Level Data
This file contains the raw data published in the online Subway Ridership in New York City dashboard.
https://www.osc.ny.gov/files/reports/osdc/excel/nyc-subway-usage-data-level-march-2023.xlsxNYC Subway Exit Usage Level Data
This file contains the raw data published in the online Subway Ridership in New York City dashboard.
https://www.osc.ny.gov/files/reports/osdc/excel/nyc-subway-usage-data-level-february-2023.xlsxNYC Subway Exit Usage Level Data
This file contains the raw data published in the online Subway Ridership in New York City dashboard.
https://www.osc.ny.gov/files/reports/osdc/excel/nyc-subway-usage-data-level-april-2023.xlsxDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsService Credit – Divorce and Your Benefits
… pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x the years of … years (Article 19 of the Retirement and Social Security Law [RSSL]). Members who retire under a State-enacted …
https://www.osc.ny.gov/retirement/members/divorce/service-creditV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined … and within that structure, selected ChartField values can be assigned by agencies. If ChartField values cannot be … segregate transactions. Balanced set of books – Situations where a balanced set of books are required below the BU level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubDual Employment
… Purpose To determine whether Unified Court System (UCS) employees who are dually employed at other State agencies are working their required hours at … Supreme and County courts, Family Courts, Surrogate's Court, and City and District courts. UCS includes the Office …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentCareer and Technical Education
… access to CTE programs; and accurately collecting and reporting CTE placement data. The audit covered school years … and local law, as well as a mayor’s initiative, set guidelines and expectations for CTE programs in NYC. These guidelines and requirements aim to, among other things, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… indicated they will take corrective action. We conducted this audit pursuant to Article V, Section 1 of the State … action plan (CAP) that addresses the recommendations in this report and forward it to our office within 90 days. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Comptroller DiNapoli Releases Municipal Audits
… Local Street and Highway Improvement Program that resulted in the town receiving $86,000 more than it was entitled to. … governmental administration for destroying town records. In December 2020, the superintendent pled guilty to attempted … which is $40,928 above the limit established by law. Town of Tully – Justice Court Operations (Onondaga …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Deffer, 44, of Esperance, was scheduled to be arraigned in the Schoharie County Centralized Arraignment Part on May … “A multi-agency investigation determined that the suspect in this case violated the public trust by evading his oath … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that … train cars. The procurement is managed by LIRR’s Rolling Stock Programs Department’s nine employees, with the … To determine whether the Long Island Rail Roads Rolling Stock Programs Department has managed the M9 contract so that …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management