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Administration of Non-Competitive and Limited-Competition Contracts (2013-N-2)
To determine whether the Administration for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13n2.pdfTerryville Fire District – Treasurer’s Duties (2017M-136)
… of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Opinion 92-55
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to … whether the village may enter into a contract to provide, at the expense of the private owners, a village employee to …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 1, 2015 through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Locust Valley Water District – Budgeting (2013M-179)
… operations for the period January 1, 2009, through December 31, 2012. Background The Locust Valley Water … Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179McLean Fire District - Financial Operations (2017M-296)
… were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a … to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester Childfirst Network (RCN) on its Consolidated Fiscal … Background RCN, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool … To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Credit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Credit for Prev Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1841/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Tier 1 2 Article 14B Sec 551 552 553 Addl Service for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1840/additional-service-credit-sick-leave-section-41jDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… ensure compliance with the sanitary code and investigating complaints and reports of foodborne illness. The departments … at risk. Additionally, auditors found error-prone reporting and problems transmitting data from health … also found regional offices inconsistently utilize the reporting functions within DOH’s Environmental Health …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… the Executive Budget is opaque about how these federal funds will be used, as explained in greater detail in the …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021State Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsHicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. … for the District’s vehicles, upgrade the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member … does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp without …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthOversight of Campus Foundations
… corporations, to support fundraising efforts, real property management, or other activities and functions …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsTaxes and Your Pension
… tax form shows the taxable amount of your NYSLRS pension and is provided annually for filing your taxes. NYSLRS pensions are not subject to New … your current withholding, sign in to Retirement Online and view your pension pay stub . Effective January 1, 2023, …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … To determine whether the costs reported by Head Start of Rockland Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual