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School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free School District , Cheektowaga-Maryvale Union Free School … York State NYS Department of Healths DOH Lead Testing in School Drinking Water Guidance Manual DOH guidance we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Making Adjustments to Earnings and Days Worked – Legacy Reporting
… (earnings) or days worked, you should submit an adjustment report using Retirement Online ( here is a sample adjustment report file ). Do not send payments with your adjustment … Also, you can’t use Retirement Online or the Adjustment Report (RS2050) to report an adjustment to a member’s service …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsCybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfDiNapoli Releases Municipal Audits
… fiscal health. Auditors found that real property tax or utility payments and/or penalties totaling more than $40,000 … in 2012 and available cash decreased from $131,000 to $24,000. These declines were largely due to unbudgeted and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Dryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Comptroller DiNapoli Releases Municipal Audits
… , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … is handled at the departmental level and has resulted in inconsistencies in the approval of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… New York State Common Retirement Fund remains one of the best managed and best funded public pension funds in the nation, we have built … and access is not only the right approach – it’s the best approach.” Approximately half of the Fund’s assets are …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Medicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans. The audit covered … provide health and long-term care services to recipients who have a long-lasting health problem or disability. … occurs when a capitation payment was made for a recipient who was later retroactively disenrolled from a Plan and the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… officials. Key Recommendations Develop, adopt and test a written IT contingency plan and communicate it to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationOpinion 92-41
… FIRE DISTRICTS -- Appropriations and Expenditures (to repair thoroughfares within the district) STREETS AND … LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" within the district. You ask whether a fire district may expend moneys to repair "sidewalks" within the district. According to your …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… will continue to partner with law enforcement to root out waste, fraud and abuse. I thank D.A. Kindlon and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftEMC 2026 Letter of Support - National Association of Investment Companies
A letter of support from the National Association of Investment Companies.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naic-letter-of-support.pdfTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berkshire-town-2023-84.pdfSFY 2022-23 Annual Report of the Office of Unclaimed Funds
State Fiscal Year 2022-23 was another productive year for the Office of Unclaimed Funds, returning millions to rightful owners.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2022-23.pdfSchedules of Employer Allocations and Schedules of Pension Amounts – 2023
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2023.pdfSchedules of Employer Allocations and Schedules of Pension Amounts – 2024
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2024
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2024.pdfSFY 2021-22 Annual Report of the Office of Unclaimed Funds
SFY 2021-22 Annual Report of the Office of Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2021-22.pdfSchedules of Employer Allocations and Schedules of Pension Amounts – 2022
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2022.pdfTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highlands-2021-120.pdf