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DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit

… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuit

Eden Central School District – Capital Project Management (2024M-83)

… oversight of and managed the Districts 2022 capital project project in a transparent manner …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

City of Rensselaer – Accounting Records and Reports (2023M-26)

… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Lyme Central School District – Financial Management (2024M-87)

… corrective action. Appendix B includes our comments on the District’s response letter.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. … at accessible entrances. Three components at the Recycling Center, such as adequate clearance on the latch side of doors …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State

… adult use cannabis dispensaries, which is available at https://cannabis.ny.gov/dispensary-location-verification . …

https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state

Town of Allen – Town Clerk Collections (2024M-120)

… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations  The audit report includes eight …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Evergreen Charter School – Credit Card Purchases (2024M-143)

… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143

Town of Lodi – Town Hall Capital Project (2024M-130)

… report – pdf] Audit Objective  Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board … the competitive bidding process for the pantry portion of the Project. The Board and its contractors did not ensure …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

Border City Fire District – Board Oversight (2024M-137)

… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

Town of Cherry Valley – Financial Condition (2016M-212)

… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212

Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189

Utica City School District - Payroll (2018M-175)

… complete report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation … with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six individuals … to an employee who worked offsite without certainty as to the work performed. Manual adjustments for fingerprint time …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… surpluses and excess fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a collective bargaining agreement … and one teacher reviewed and approved her own time sheets. Key Recommendations Develop and adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2016 through … Town of Avoca Financial Management and Town Clerk Operations …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Town of Cambria – Capital Projects Financing (2017M-161)

… BAN to finance project costs for a town park comfort station and deposited the proceeds into the general fund … when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the general fund …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161

Special Accidental Death Benefit – New Career Plan

… will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit … was the regular compensation earned during the last 12 months of service prior to the date of death. If 12 months of …

https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefit

Overview – State Police Plan

… is based on your years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. … sick leave at time of retirement beyond 165 days (200 days for some members employed by New York State). The …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview