Search
DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) and the NYC Housing Development Corporation (HDC) properly oversee … (HUD)-assisted rental housing throughout NYC. During the time period the audit looked at — January 2014 through …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsState Agencies Bulletin No. 1620
… of changes to the pensionable overtime earnings limit for Tier 6 Employee Retirement System (ERS) members. … reflect the pensionable overtime earnings limit of $16,406 for calendar year 2018 in accordance with ERS publications. … of changes to the pensionable overtime earnings limit for Tier 6 Employee Retirement System ERS members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employeesParkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Controls Over the Collection of the Public Safety Communications Surcharge
… Finance (Department) has adequate controls to ensure that all wireless telecommunication service providers (Providers) … level on a broader range of devices and services, but not all counties charge a separate surcharge. These funds are … comply with the Tax Law and that the State receives all monies to which it is entitled. In particular, the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeCreditable Service – Regional State Park Police Plan
… military service or service you earned as an officer of the New York State Police may also be creditable toward the 25 years required for service retirement eligibility. … those mentioned will count toward your vested, disability and death benefits but not toward your 25-year service …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceCost-Saving Ideas: Containing Employee Health Insurance Costs
… it. This can be very cost-effective if you have employees with relatively good claims histories. Employers should have … health plan, consider entering in a cooperative agreement with other local governments. This way you can share the … costs of the plan, stabilize claims costs and negotiate with health providers by spreading costs among a larger pool …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsPreferred Source Contracting (Follow-Up)
… five recommendations included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred Source Program, established under Section 162 of …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training requirements and to review internal controls over procurement for the … a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments … Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an E felony. As part of her plea agreement, Sheppard resigned her clerk’s job and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use … irresponsibly, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit looked at the … state agencies are using AI to monitor prisoners’ phone calls, catch fraudulent driver’s license applications, assist …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksUnified Court System Bulletin No. UCS-242
… Purpose To inform agencies of OSC’s automatic processing of the October 2014, April 2015, April 2016 and April 2017 … Employees Employees in the following bargaining units who meet the eligibility criteria: Court Officers Benevolent … Salary Administration Plan NUC (NYS Unified Court System) was created and linked to the new salary schedules. All of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drVillage of Mount Morris – Treasurer’s Office (2013M-65)
Village of Mount Morris Treasurers Office 2013M65
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Cost-Saving Ideas: Managing Workers' Compensation Costs
… sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as … a top priority for your local government. Resources New York State Workers' Compensation Board New York State Insurance Fund Updated 2016 … CostSaving Ideas …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfTown of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/milan.pdfDiNapoli: Financial Viability of OTBs in Jeopardy
… New York’s Off-Track Betting (OTB) corporations are at risk of … regional OTBs – Capital, Catskill, Nassau, Suffolk and Western. Using the most recent financial data available, … including closing 33 branches and expanding online and remote wagering. As a result, four of the five …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyVillage of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Monsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from … of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 … for adding, tracking and disposing of District vehicles to ensure inventory reports are accurate and up to date. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Avoca Central School District – Payroll (2025M-14)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials accurately pay … July 1, 2022 – January 28, 2025 Understanding the Program School district officials should establish an effective … The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14