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Welcome Center and Rest Area Planning and Implementation

… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …

https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementation

Oversight of Certified Homeless Shelter Food Services

… larger-scale shelter facilities (shelters serving ten or more families or 20 or more single adults) and is responsible for inspecting them and …

https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-services

SUNY Bulletin No. SU-299

… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-plan

State Comptroller DiNapoli Releases School Audits

… Free School District , Livonia Central School District , Panama Central School District and the Williamsville Central … virus protection and patches are installed and up-to-date. Panama Central School District – Financial Management … Union Free School District Livonia Central School District Panama Central School District and the Williamsville Central …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Corporations to Disclose Political Spending

… Union Pacific Waste Management 2015 Dean Foods Delta Airlines Eastman Chemical H&R Block Marathon Oil U.S. Steel … Plum Creek Timber Company Inc. Qualcomm Inc. Southwest Airlines Co. 2012 CSX Corporation The Kroger Co. PG&E …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spending

State Comptroller DiNapoli Releases Municipal Audits

… not control all phases of a transaction. Town of Webb – Ski Collections (Herkimer County) The town, which operates the McCauley Mountain Ski Area, has not developed policies or procedures for how ski collections should be recorded, deposited and reconciled. …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli Releases Climate Action Plan

… manager evaluation to better assess the climate-related strategies of the Fund’s managers; and Encourage index … the Asset Owners Disclosure Project ranked the Fund as the top U.S. pension fund, and third globally, for its efforts to …

https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-plan

State Comptroller DiNapoli Releases Municipal Audits

… audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found court funds were properly recorded, deposited and reported … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies

… assessment that evaluated each company’s transition strategies, capital expenditures, and greenhouse gas …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companies

NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies

… environmental policies and practices and take steps to address climate risk. “Climate change is a significant threat … environmental policies and practices and take steps to address climate risk …

https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policies

SUNY Bulletin No. SU-274

… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-plan

Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)

… Company in the protection of individuals and property from injury, loss, damage or destruction by fire or other … was for a proper Company purpose. We also identified one claim, totaling $11,800, which was paid twice for the same …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98

Town of Windsor – Capital Project (2025M-52)

… Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March 1, 2022 … TOV residents. In March 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the … funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of …

https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52

Town of Horseheads – Information Technology (2025M-109)

… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) … to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, to … IT support, network setup and maintenance, end point protection, managing user accounts and permissions and other …

https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109

Village of Churchville – Procurement (2025M-140)

… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …

https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140

Town of Plattekill – Information Technology (2025M-132)

… user accounts that were assigned to former Town employees with separation dates between November 17, 2016, and December … into a written contract or service level agreement (SLA) with the Town’s IT service provider. Sensitive IT control … safeguarding IT resources. Town officials generally agreed with our recommendations, and their response is included in …

https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132

Opinion 99-5

… system. The amount stated in the contract and approved as an appropriation for library purposes by the voters of the … p 731; 23 Opns St Comp, 1967, p 387). A review of the legislative history of the amendment to section 256 by L 1967, ch 136, …

https://www.osc.ny.gov/legal-opinions/opinion-99-5

Member Contributions

… Online . To view contribution rates for State Fiscal Year 2026-27 (April 1, 2026–March 31, 2027): Sign in to Retirement Online . Click … sort to the top of the table with an As of Date of 04/01/2026. Please review carefully. Update your payroll system to …

https://www.osc.ny.gov/retirement/employers/member-contributions