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Elmira City School District – Capital Projects (2025M-21)
… to the Project. We reviewed a total of 60 contracts 1 and 12 change orders associated with the contracts that either … must be prepared and provided to our office within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Copiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114City of Hornell – Business Improvement District (2018M-38)
… Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City officials … Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business … On January 7, 2022, the Executive Director pled guilty to Grand Larceny in the Fourth Degree and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Pelham Union Free School District – Information Technology (2021M-134)
… report - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newDivision of Housing and Community Renewal Bulletin No. DH-145
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … 14L). For employees that do not have direct deposit, this payment will be processed in a separate paycheck. Note: … to a Workers’ Compensation Leave or Military Leave during this period, the employee is entitled to have the increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2377
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Division of Housing and Community Renewal Bulletin No. DH-136
… agencies of OSC’s automatic processing of the October 2024 DC 37 RRSU LLS payment and provide instructions for … of New York and DC 37, provides for payment of the 2024-2025 Longevity Payment effective October 2024 as a one-time, … 2024 DC 37 RRSU LLS payment provided the employee: Is Active, on a Leave With Pay, or on an Unpaid Military Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-349
… Increment as indicated below: Salary Plan: UCS NUC UCO UCC NYS Bargaining Unit: S9 DR, F8, G9, SA, SD, SG, SK, SN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services in … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Border City Hose Company – Financial Oversight (2025M-39)
… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Town of Plattekill – Information Technology (2025M-132)
… they could be used to inappropriately access and view personal, private, sensitive information (PPSI) 1 on the … and adopt a breach notification policy as required by New York State Technology Law (Technology Law) Section 208. Develop and adopt an IT contingency plan for …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… in Orleans County, is governed by an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the general oversight …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May … and chief financial officer responsible for the day-to-day financial operations. Results of Review Based on our … that the Board should require the Supervisor to provide accurate monthly financial reports. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as … in Herkimer County and provides water and sewer services to its residents. The Village also provides water services to some customers that reside in the Town of Russia and to …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… State Comptroller Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal … State Comptroller Thomas P DiNapoli announced today the launch of his new online tool to monitor spending of federal …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli: Tax Cap Set at 2% in 2023
… released today by State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, … they prepare their budgets for 2023.” DiNapoli said given this year’s inflation factor calculation of 7.17%, a majority … at 7.17% for those with a calendar fiscal year in 2023. This is the highest the inflation factor has been since the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Commission at 20.5%. DiNapoli’s report noted that while a staff reduction at the Department of Correction was planned, … 2022. Other agencies that saw a significant decline in staff included the City Law Department (18.3%), Department of … mechanics and repairers, school administration support staff, social workers, investigators and adjustors, managers, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, largely because measures to restrict the excessive use of debt have been circumvented … New York state has one of the nations highest debt levels largely because measures to …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reform