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State Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an … Job Action and whose ORP or VDC Savings Plans panel is set to Elect are affected. Background: OSC has identified several … are receiving service credit and/or Employer contributions to which they are not entitled. Effective Dates: Beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireCity of Hornell – Business Improvement District (2018M-38)
… sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City … sufficient oversight of the Business Improvement District BID to ensure it operated in accordance with the BID Plan Plan …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… Corporation, individually and as successors-in-interest to Mobil Oil Corporation and Mobil Corporation, to reimburse the New York Environmental Protection and Spill … DiNapoli is empowered under the state’s Oil Spill Law to recover all costs incurred by the Oil Spill Fund for the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Former DePeyster Town Clerk Michelle Sheppard was sentenced to five years probation and paid a total of $4,303 in … sentenced Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an … years ago if the Town Board inspected the books. Thanks to our partnership with St. Lawrence County District Attorney …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, hospitals, hotels, … of records that supports its code enforcement activities. Buildings that contain an area of public assembly must be …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli Releases Year-End and April Cash Reports
… Financial Plan released earlier this month, according to the April Cash Report released today by State Comptroller … of the Budget has released a Financial Plan that responds to the April shortfall. The recent tax collections are … that the economy remains unpredictable and we need to be cautious as we look ahead to the remainder of the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsNichols Joint Fire District – Procurement (2025M-103)
… (Board) and officials use a competitive process to procure goods and services? Audit Period January 1, 2024 – … officials should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of … allowing interested vendors a fair and equal opportunity to compete. The District purchased approximately $592,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… officer (CEO) and is responsible for the District’s day-to-day management under the District’s Board of Education’s … claims auditor from an administrative point of view, to keep the claims auditing function as independent as … The Manager is responsible for ordering food and supplies to provide meals and refreshments for students, sell a la …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Complaint Processing (Follow-Up)
… Objective To assess the extent of implementation of the four … language, and untruthful statements—collectively referred to as FADO&U. In 2021, the New York City Council passed Local Law 2212, clarifying that CCRB has the authority to investigate allegations of bias-based policing and racial …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services … customers. The audit covers the period September 27, 2012 to September 12, 2016. Background The State’s 2012-13 budget, … and cost per transaction. The Center’s mission is to provide shared services to standardize HR and Finance …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … economic development programs and projects it oversees and to determine if these projects are achieving the intended … billions of dollars in investments since 2013 intended to stimulate job creation and economic growth in high-tech …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… Objective To determine the extent of implementation of the six … funded Medicaid benefit that provides free vaccines to eligible children younger than 19 years of age whose parents or guardians may not be able to afford them. The VFC Program helps ensure children receive …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… purpose of our audit was to evaluate the City’s financial management and administration of the Community Development … purpose of our audit was to evaluate the Citys financial management and administration of the Community Development …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Town of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her … Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for minority … women owned businesses. She ultimately routed $3.3 million to bank accounts held by two shell companies TAPPE created, …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters and more than a third … at least 30 percent of their 2012 income for a place to live, according to a report released today by State … Housing costs in New York rose sharply relative to income from 2000 to 2012 with more than half of renters …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideFranklin Square Union Free School District – Website Transparency (2025M-93)
… laws and regulations require school district officials to post certain financial and administrative information on a school district’s website to help enhance the public’s access to basic information. School district officials should … could not readily access and review District information to make informed decisions …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Oversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively … make the necessary preparations, and move the body to the cemetery or crematory. DOH’s Bureau of Funeral … firms, investigation of consumer complaints related to the practice of funeral directing, and continuing …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli: Wall St. 2021 Profits near Record Levels
… securities industry declined by nearly 2 percent (or 3,600 jobs) in 2020 to 179,900 jobs. The loss of industry jobs in the city, at a time when profits are soaring, may be …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levels