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West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… operations. The Company contracts with a managed service provider to provide IT support and services to the School. … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Village of Hudson Falls – Information Technology (2025M-10)
… websites for personal use, such as shopping, social media, streaming platforms, entertainment, personal email and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Cincinnatus Fire Department – Financial Management (2025M-91)
… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. Department … are responsible for providing proper oversight of the Department’s financial operations. The Department has …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including … hospitals, nursing homes and individual nurses, for patient safety violations and use its power under the law to impose stronger fines. Additionally, DOH does not ensure …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsState Comptroller DiNapoli Releases State Audits
… in the initial audit report; however, further action is needed. State Education Department: HTA of New York Inc., …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Inc. (NYL) focused on $138 million in expenses the school claimed for special education services over the three … it shared space with the Manhattan Star Academy, a private school that serves school-age special education students. It was also a member …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… will continue to take corrective action. Their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72State Agencies Bulletin No. 2436
… chart field strings will be charged for the Fiscal Year 20262027 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2436-reporting-line-number-and-budget-year-changes-fiscal-year-2026-2027Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… prepares, files and makes the AFR available to the public. With a population of 1,161, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29How to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an acceptable performance record on past contracts. You should consider any information that … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationDiNapoli: DOCCS Transitional Services Programs Need Improvement
… with a total of 149 beds in just nine counties outside of NYC, leaving parolees in the other 53 counties with limited … 2024, the nine counties with CBRP sites had the following numbers of unhoused individuals released from prison: Albany … where CBRPs are needed based on, among other factors, the numbers of individuals released from prison without a …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementVillage of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall Village ClerkTreasurer maintain complete accurate and timely records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Receiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Receiving …
https://www.osc.ny.gov/retirement/publications/1502/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1502/credit-previous-public-employment-or-military-serviceReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 2 members under Sections 75d and 75e Receiving …
https://www.osc.ny.gov/retirement/publications/1507/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1507/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 2 members under Sections 75d and 75e Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1507/credit-previous-public-employment-or-military-serviceAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides … be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This option will provide you with a reduced monthly benefit for …
https://www.osc.ny.gov/retirement/publications/1513/available-options