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Comparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) … Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan … 375-h, 375-i) Articles 11 and 22: Benefit reduction is permanent, and percentage is prorated based on exact age …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two … Beverage Control (both commonly and hereafter referred to as SLA). SLA promotes the health, welfare, and safety of the people of the State, and to the extent possible supports economic growth, job …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Shareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ … and the Church Commissioners for England, asks the company to assess and report on how its business model will be …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsAccountability and Surplussing of Vehicles
… staff used those vehicles solely for official State business. The audit covered the period April 1, 2016 through … Regional Developmental Disabilities State Operations Offices administer and oversee State operations for OPWDD, … Developmental Disabilities Services Offices (DDSOs): Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… by a hospital social worker alleging self-neglect, unclean home conditions, and potential hoarding. This client was … she was unable to find someone willing to clean her home. The caseworker closed the case, citing “sufficient … handled by a different caseworker, who ensured that the home received a thorough cleaning. This second caseworker …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … (Report 2022-S-8 ). About the Program The Department of Corrections and Community Supervision (DOCCS) provides … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followDiNapoli: Audit Recommends Better Protections for Child Performers
The state Department of Labor is falling short in enforcing New Yorks laws to protect child performers according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Former Clerk Padded Her Pay With Town Funds
… to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New York … those who prey on the unsuspecting public." Green, 30, is charged with third degree grand larceny, two counts of … of defrauding the government. She was arraigned in Schroon Lake Justice Court this morning, in front of Justice William …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsMaternal Health (Follow-Up)
… were exacerbated during the COVID-19 pandemic. 1 New York has made progress in comparison to other states: Once … ranked 46th among other U.S. states in 2010, it climbed to 17th with a maternal mortality rate of 22.4 deaths per …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followVillage of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall … reports, or file the fiscal year 2024-25 Annual Financial Report (AFR) with the New York State Office of the State … the audit may have been detected and corrected sooner. The report includes 11 recommendations that, if implemented, will …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, … Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a record high … must keep pace with demand to support critical services for older adults in the future. “Many older adults are living …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… The New York State Common Retirement Fund is urging investors to vote against a measure to … where they may be shielded from future accountability — is highly suspect and should raise concerns for all … of directors to respond to workplace sexual misconduct is the basis for breach of fiduciary duty claims. According …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are understaffed, with too few available services and … of New York City entered the pandemic with mental health teams that were far short of nationally recommended … Too many of New York school districts mental health teams are understaffed with too few available services and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two secure juvenile … The New York City Administration for Children Services must improve its oversight and monitoring of youth services at NYCs two secure juvenile …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOpinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … a county chief fiscal officer may temporarily utilize for general county purposes moneys collected as user fees and … parcel of land at the time and in the manner ..." provided for the levy of county taxes (County Law, §271[1]). Section …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … advance. (b) The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… and villages across the State. Genesee County (County) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7