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Opinion 88-22
… Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 AD2d 841, 358 NYS2d 957; 1980 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Applying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-creditCircleville Fire District – Board Oversight (2013M-343)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Coordinated Plan For ERS Tier 5 Members – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Covers pension …
https://www.osc.ny.gov/retirement/publications/1523Application Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfUse of Federal Funding for Election Technology and Security (Follow-Up) (2022-F-35)
To determine the extent of implementation of the one recommendation included in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f35.pdfProperty Tax Cap Inflation and Allowable Levy Growth Factors For Prior Years
Property Tax Cap Inflation and Allowable Levy Growth Factors Fiscal Years 2012 - 2015
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors-prior-years.pdfAid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program
This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdfMedicaid Program: Maximizing Drug Rebates for Health and Recovery Plans (2017-S-61)
To determine whether the Department of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s61.pdfContracts for Personal and Miscellaneous Services (Follow-Up) (2014-F-11), 90-Day Response
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority to implement the recommendations contained in our prior
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f11-response.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors for Prior Years
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors_prioryears.pdfFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … is served in this case.” “We are grateful to the Office of the New York State Comptroller, operating in conjunction … The former Deputy ClerkTreasurer of the Village of West Carthage Kaytlin Ennis was arraigned …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… checks disbursed were approved by the Board. The Treasurer does not provide check numbers to the Board and no one …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialReporting Forms and Publications
… Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form … List of forms and publications available for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 … 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water … Oyster Bay Water District Payments in Lieu of Health Insurance 2017M43 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43State Comptroller DiNapoli Releases Audits
… initial audit report. Department of Motor Vehicles (DMV): Enforcement of Article 19-A of the Vehicle and Traffic Law … of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24) An audit issued in June … from the manufacturers, or remit all rebate revenue to Civil Service. As a result, Civil Service was due $2,240,798 …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … (2022M-10) Although the board evaluated projects prior to approval, it did not adequately establish and document … justices nor the clerk prepared monthly accountabilities to ensure that all collections were accurately accounted for, …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was … “I thank District Attorney Mary Rain and the New York State Police for their work on this case.” “By working with … the payments in monthly municipal reports or notify the state Justice Court Fund of the income. Auditors also …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionExtended School Day Program
… Purpose The objective of our examination was to determine if the State Education Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the terms and conditions of the contracts and all applicable guidelines. We examined …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Plan ERS Tier 36 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1841/applying-previous-or-military-service-credit