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Village of Bainbridge - Conflict of Interest (2019M-72)
… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… special education classes in-house and sharing officials with other districts. Key Recommendations Continue to pursue … compensated by other districts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureArlington Fire District - Purchasing (2018M-43)
Arlington Fire District Purchasing 2018M43
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the conviction and sentence of Richard L. Cook, III, 58, a resident of … State Comptroller’s Office on behalf of the New York State and Local Employees Retirement System. Powell was a New York …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector … Police today announced the pleas of former West Carthage Housing Authority (WCHA) Executive Director Jan Hoffman for … Agent-in-Charge Vicky Vazquez with the U.S. Department of Housing and Urban Development, Office of Inspector General. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… P. DiNapoli, Albany County District Attorney David Soares and the New York State Police today announced the arrest of … handsomely at the expense of New York’s retirement system and fuel an extravagant lifestyle,” DiNapoli said. “I thank Albany County District Attorney David Soares and the New York State Police for partnering with my Division …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsDiNapoli Announces Staff Appointments
… for payroll, accounting and revenue services and Randy Partridge to assistant comptroller for local government … (University of London). He resides in North Greenbush. Randy Partridge: As assistant comptroller for LGSA, Partridge … for payroll accounting and revenue services and Randy Partridge to assistant comptroller for local government …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsSelected Aspects of Travel Expenses
… Purpose To determine whether travel expenses incurred by the … MTA issues policies, procedures, and rules for its staff to follow. MTA’s Board approved an All Agency Policy … reference. Since July 2009, MTA has contracted with a firm to act as the official travel agent for the MTA and its …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesLeading the Way on Climate Investment
… stemming from the transition. Comptroller DiNapoli’s 2025 Climate Action Plan – Update and Progress Report builds … Fund to address climate risk in its portfolio. The Fund’s 2025 Climate Action Plan update builds on many of the … April 2021 Climate Action Plan Decarbonization Advisory Panel Report New York State Pension Fund Sets 2040 Net Zero …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentHeat and Hot Water Complaints (Follow-Up)
… inspection. When an inspection confirms that the building owner is not providing the required HHW, HPD issues a notice of violation to the building owner and can pursue progressive civil penalties through New …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followEnforcement of Commission Orders and Other Agreements (Follow-Up)
… not met, including applying monetary penalties and other sanctions. Our initial audit covered the period from January … non-compliance and the Commission imposes fines and/or sanctions. Additionally, the audit found that utilities …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followControls and Management of the Unemployment Insurance System (Follow-Up)
… of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3 ). About the Program One of the Department of … of the six recommendations included in our initial audit report Controls and Management of the Unemployment Insurance …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followSUNY Bulletin No. SU-225
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected … 29th falls, the biweekly salary calculation is changed to calculate the biweekly payment based on 366 days in that … To explain the OSC and agency procedures for the use of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calSUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteSUNY Bulletin No. SU-297
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Factor Change for Fiscal Year 2020-2021 for SUNY CAL and CYF employees. … Effective Administration Pay Period 11L, the factor used to calculate biweekly earnings on Job Data, Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfTown of Spencer – Disbursements (2025M-35)
… is the responsibility of the Board to conduct a thorough and deliberate audit of claims before payment authorization. … ensure that tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board did not conduct a thorough and deliberate audit of all claims paid during the audit …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… of economic development projects. The AIDA Board (Board) is responsible for the general management and control of … Office, including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had … conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Comptroller DiNapoli Releases Municipal & School Audits
… professional services for occupational and physical therapy, legal, music therapy, advertising and architectural services from seven …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits