Search
DiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… five years on capital projects, but would benefit from a more comprehensive assessment of its capital assets and … transportation comprises the largest share of total projected capital spending over the next five years, its 38.4 … is incorporated into the Capital Plan. However, five years does not provide an adequate planning window for assets that …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingNYC's Shifting Population : The Latest Statistics
From April of 2020 to July of 2022, the New York City population declined by 5.3 percent.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2024.pdfMotor Vehicle Theft and Insurance Fraud Prevention Program
… by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention Demonstration Program. Our audit … December 2021. About the Program Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial impact on motor …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programMember Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. … annualized wage by using your part-time rate to determine what your annual wage would be if you worked full-time. Once … plus interest. Withdrawing your voluntary contributions does not terminate your NYSLRS membership. If you transfer …
https://www.osc.ny.gov/retirement/members/member-contributionsMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… Objective To determine whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The audit covers the period July 1, … To determine whether the Medicaid program made improper payments for drugs …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsComptroller's NYS Common Retirement Fund Responsibilities
… doing business with the Fund. Provided a leading voice in getting the Securities and Exchange Commission to impose …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesOpinion 92-28
… district public library in connection with moneys for the support of the library: 1. Is interest earned on the … money received from taxes and other public sources for the support of a public library or a free association library or … district public library in connection with moneys for the support of the library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Village of Middleport – Water and Sewer Rents (2013M-313)
Village of Middleport Water and Sewer Rents 2013M313
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Opinion 96-24
… has recently made the final debt service payment on a bond issue for the purchase of a fire-fighting vehicle. You … equal to the previous annual principal payment on the bond issue. The moneys would be accumulated for a future … equal to the previous annual principal payment on the bond issue …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Division of Housing and Community Renewal Bulletin No. DH-32
… Services Unit provides for a retroactive 3% General Salary Increase and increases to Longevities and Overtime Meals effective April 1, 2007. The agreement also … manually by OSC to reflect the increase. If the employee’s NYS Grade equals 600 and the Equated to Grade and Approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town … Village of Aurora Treasurers Duties and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Maximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilities25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of … regardless of age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; … service, your pension will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… bylaws and a four-member Board. The Board is responsible for managing the Department’s financial activities. The … financial operations were adequately accounted for and reported. Also, it did not enforce the limited … code of ethics, or provide guidance to the Treasurer for recording and reporting financial transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not … and accounted for Niagara Power Coalition and Native American revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andMonticello Joint Fire District – Fiscal Operations (2017M-80)
… assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the period January 1, … policy that establishes the levels of fund balance and the types and amounts for reserves, including how they will be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Sag Harbor Union Free School District – Child Care Program (2016M-211)
… The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school … should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Delaware County – Assigned Counsel (2016M-384)
… County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … $119 million. Key Findings District officials did not apply for all the transportation State aid to which the … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationComptroller DiNapoli Releases Municipal Audits
… the statutory limit by $4,394 and the board did not pass a resolution to override the limit. Chenango County – Departmental Cash Receipts (2015M-21) County officials have ensured cash receipts are properly …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2