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Village of Islandia – Procurement (2021M-203)
… whether Village of Islandia (Village) officials used a competitive process to procure goods and services. Key … Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues Village officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… - pdf] Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by … The purpose of our audit was to evaluate the audit of claims process for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Oversight of the STEM Incentive Program
… to work in a STEM field in the State for five years after graduation. During the scope of our audit, recipients could … University of New York or City University of New York two-year or four-year college or statutory colleges at Cornell … maintaining residency in the State for five years after graduation. Recipients who fail to meet Program requirements …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a complaint to the … that such behavior will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District … Mrs. Olmstead to justice." "The village of Bolivar’s Police Department, along with assistance from New York State …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … findings occurred because School officials did not follow New York State Education Department (NYSED) guidance for …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41jOpinion 88-49
… -- Procedural Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and Duties (authority to make … of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Oversight of Hazardous Materials and Waste
… safeguard campus communities against hazardous materials and waste. This audit covered the period from January 1, 2015 … 1.3 million students, with approximately 91,000 faculty and staff. Campuses are located throughout the State, and SUNY maintains a central administrative office in Albany. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. Background United is a Brooklyn, New York for-profit organization authorized by SED to operate, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualCompliance With Freedom of Information Law Requirements
… 2020. About the Program CDTA was created in 1970 by the New York State Legislature. Today, CDTA is the premier mobility …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsLicensing and Monitoring of Proprietary Schools (Follow-Up)
… the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing these proprietary schools, … employment and that students’ financial interests – that is, tuition investments – are protected. As of January 20, … York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followNichols Joint Fire District – Procurement (2025M-103)
… in accordance with statutory requirements set forth in New York State General Municipal Law (GML), the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Internal Control System Components
… in New York State Government (Standards). The Standards form the minimum expectations for internal control in State …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… pleaded guilty Tuesday to stealing nearly $46,000 in public funds, much of which he spent on gambling at … Thomas P. DiNapoli. Dennis Snow, 61, pleaded guilty in Genesee County Court to grand larceny in the fourth degree and forgery in the second degree. He … pleaded guilty Tuesday to stealing nearly $46000 in public funds much of which he spent on gambling at upstate …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-funds