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County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… created to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the … proposals for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … the procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… which is indicated by the remit-to addresses of PO BOX 4648, Trenton, NJ or PO BOX 101956, Atlanta, GA … invoice numbering convention to ensure unique invoice numbers on vouchers that pay for land line services: Regular … payments you make should be made to one of three vendor numbers assigned to National Grid as shown in the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its … Block Association, Inc. (CAMBA) to ensure reported costs are allowable, supported, and program-related. The audit … To determine whether the New York City Department of Homeless Services DHS is …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueSelected Safety and Security Equipment at Subway Stations
… maintenance schedule for all installed CCTV cameras and recording devices. EMD is also responsible for repairing … were not done. We also found that of the 9,223 trouble calls for cameras and recording devices reported to EMD from … Focus resources on meeting preventive maintenance targets. One such option could include ensuring that, when technicians …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBlock Institute School – Compliance With the Reimbursable Cost Manual
… Block and its affiliates¹ operate from three locations in Brooklyn and share the same executive management and board of … reimbursement requirements. ¹ Block Institute, Inc.; Brooklyn Community Mental Retardation Services Company, Inc.; and the Brooklyn Hebrew School for Retarded Children. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
Tuckahoe Union Free School District Financial Condition and Information Technology 2015M152
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… funds. Use general surplus funds as a financing source for funding one-time expenditures, funding needed reserves or reducing real property taxes. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … The Board did not establish procedures to help ensure that fuel was dispensed only into Town vehicles and equipment by … There were no procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mReal Property Tax Cap and Tax Cap Compliance
… online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … page to view past webinars and for more information on our upcoming training opportunities. Contact Call our Help …
https://www.osc.ny.gov/local-government/property-tax-capState Comptroller DiNapoli Releases Audits
… to achieve their allotted portion of the overall savings targeted by 2025. NYPA’s Final Report shows the actual … implemented. State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsMember Contributions
… 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable … link. Members whose rates have changed will sort to the top of the table with an As of Date of 04/01/2026. Please … A new Tier 6 member’s contribution rate is based on the projected annualized wage you provided when you enrolled …
https://www.osc.ny.gov/retirement/employers/member-contributionsOpinion 96-24
… Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, … determine to include in the annual fire district budget an amount to be paid into a capital reserve fund established for … the fire district may include in future years budgets an amount approximately equal to the previous annual principal …
https://www.osc.ny.gov/legal-opinions/opinion-96-24School of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines … applicable to Procurement Card and Travel Card purchases. The audit covers the period April 1, 2009 through March 28, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesCity of Yonkers – Budget Review (B18-6-6)
… the 2018-19 fiscal year are reasonable. Key Findings The Yonkers Public School District’s budget request is $604.8 … City of Yonkers Budget Review B1866 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6