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Middlesex Fire District – Fiscal Transparency (2025M-130)
… and incomplete, and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not … review. 1 Fire districts must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.4.F Proper Invoice – XII. Expenditures
… as provided by ordering agency. When an invoice does not contain the above information, agencies must reject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… New York State Comptroller Thomas P. DiNapoli, Allegany County District Attorney Ian Jones and the New York State Police announced the arrest of … Police members, the Comptroller’s Office, and the Allegany County District Attorney’s Office in making this arrest.” …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… the state include the most significant changes to the Foundation Aid formula since its inception, long-awaited … and middle-income families starting in 2026. Other new funding initiatives include expanding access to community …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetPerformance of Duty Disability – Forest Rangers Plan
… Eligibility You may be entitled to a performance of duty disability benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may … 1 2 3 5 and 6 members covered by Section 383c Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1864/performance-duty-disabilityPerformance of Duty Disability – En-Con Police Officers Plan
… Eligibility You may be entitled to a performance of duty disability benefit if you are found permanently … Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability … would be equal to one-half (50 percent) of your FAS plus an annuity based on any annuity savings contributions you …
https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disabilityDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli announced today. The purchase brings the state pension fund’s holdings … Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsState Comptroller DiNapoli Releases Municipal & School Audits
… Employees made 25 deposits totaling $29,639 between 11 and 26 days after district programs recorded receipts. City of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Health, Safety, and Accessibility in District 75 Schools
… The audit covered the period July 1, 2018 through October 26, 2020. About the Program The DOE, the nation’s largest … and locations. In school year 2019-20, approximately 26,000 special education students were enrolled in District …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsTown of Horseheads – Information Technology (2025M-109)
… IT security awareness training to staff. Although the Town Board (Board) paid $14,790 to an IT vendor for IT-related services, … to minimize potential damage and restore operations. The Board and Town officials did not: Adequately manage all …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109DiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… and Chautauqua County District Attorney Jason Schmidt today announced the indictment of former City of Dunkirk … and Chautauqua County District Attorney Jason Schmidt today announced the indictment of former City of Dunkirk …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… restitution in the victims’ trust fund to a nominal amount by making more timely disbursements to those victims who have …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Police Bulletin No. SP-114
… 4/5/07 $1,392 4/3/08 $1,434 4/2/09 $1,477 Command Pay (COM) (Senior Investigators ONLY) An increase in Command Pay … adjustments to these earnings using the Time Entry Earn Code AJR (Adjust Raise). Retroactive Payments for Employees … Division of Treasury, per instructions in Payroll Bulletin No. 908. Checks issued to eligible employees who are now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherChenango Forks Central School District – Nonresident Tuition (2020M-69)
… some student records contained insufficient documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all applicable exceptions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… and procedures regarding standards for computer use, remote access, breach notification, data backup, and disaster … use of equipment and systems, user access rights, remote access, breach notification, data backup and disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22) 180-Day Response
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22-response.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40) 180-Day Response
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sga-2023-21S40-Response.pdfNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50)
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s RCM and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50.pdf