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Scarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the … submissions, and forward to April 30, 2025, to review Commissioners’ training certifications. Understanding the … five-member Board, including the Chairwoman and four Commissioners, is responsible for the District’s general …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Benefit Eligibility Assessment Process
… Purpose To determine whether the New York City Human Resources … (Client) eligibility, and when a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processContributing Toward Your Retirement – State Police Plan
… Tier 2 Members You don’t need to contribute toward your retirement. However, you can make voluntary annuity savings contributions, which will earn …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If … of the month following your retirement month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentRetiring with an Outstanding Loan – State Police Plan
… Tier 2 Members If you retire with an outstanding loan, the annuity portion of … benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … (service or disability). Benefit Reduction Examples Here are examples of how your service retirement benefit would be …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned wages …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollDiNapoli: Fiscal Stress Down Slightly in Villages
… financial plans, the vast majority of our villages can remain financially stable and others can start to improve their fiscal health.” DiNapoli’s office … The four villages listed in “moderate fiscal stress” were: Cherry Creek (Chautauqua); Gowanda (Cattaraugus); Akron …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesCost-Saving Ideas: How to Reduce Energy Costs
… weather stripping. Use programmable thermostats to raise air conditioner settings and lower heating settings. Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Eastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… NY Comptroller DiNapoli announces a joint effort with Ulster …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… were appropriate and comply with applicable Federal and State laws and regulations and Department policies and … the Department’s recovery of UI overpayments made to New York State (NYS) employees. Background We examined high risk …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Comptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… in commerce as workers, consumers, and business owners. For an economy to function, people must feel safe to go to …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationOversight of Passenger Safety (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… issued on May 19, 2014, found that the Port Authority of New York and New Jersey (Authority) did not follow the New York State Department of Transportation (Department) requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followOpinion 99-6
… though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. … different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Selected Procurement and Contracting Practices (2014-S-19), 90-Day Response
To determine if the State University of New York’s (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasona
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s19-response.pdfSelected Procurement and Contracting Practices (2014-S-19)
To determine if the State University of New York’s (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasona
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s19_0.pdf