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Monsey Fire District – Audit Follow-Up (2020M-62-F)
… of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released … The purpose of our review was to assess the Monsey Fire Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… District’s financial or length of service award program (LOSAP) records were not performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressHomeless Outreach Services in the New York City Subway System
… for entering Daily Report data into DHS’ homeless Client Assistance and Rehousing Enterprise System (CARES) or … other databases identified by DHS such as StreetSmart, a client tracking and reporting system. Key Findings BRC's … in CARES – the data is unreliable: From a sample of 50 client placements reported in CARES, 20 clients (40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemState Contract and Payment Actions in November
… the roof on Building 57 at the New York City Children’s Center in Nassau County. $1.8 million with Otis Elevator … the rehabilitation of the Fine Arts Building and Anderson Center at Binghamton University in Broome County. State … with AOW Construction LLC for renovations to the campus center ballroom at the University at Albany. $2 million with …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberOysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Medicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… from hospital care and physician services to dental and pharmacy benefits. In addition to Medicaid managed care, … of Health: Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care ( 2014-S-5 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… Address Sequence – used to indicate which address from a vendor’s record should be used to mail a check. Vendor Location – used to indicate the business defaults for … by check, the Bureau of State Expenditures must receive notification from the agency by 12:00 PM on the date of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscState Contract and Payment Actions in January
… million with McLaughlin Construction Corp. for general bridge repairs on five bridges in Erie and Niagara counties. … Inc. for replacement of NY Route 48 bridge over Tannery Creek in Oswego County. $2 million with Callanan Industries …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryOpinion 2000-9
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … certain other payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of … fixed salary was already paid. The governing board of the industrial development agency, in fixing the executive …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Short Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is … Allows for an increase in the dollar amount the Comptroller is …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseDiNapoli Announces Reduction in Employer Contribution Rates for Retirement System
… today announced reductions in employer contribution rates to the New York State and Local Retirement System … and Police and Fire Retirement System (PFRS). The adjusted rates will impact payments next State Fiscal Year 2022-23. In … said. “While the reduction in employer contribution rates is welcome news for taxpayers, our investment decisions …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-systemOpinion 93-6
… for fire protection purposes (see 26 Opn St Comp 1970, pp 32, 245; 20 Opns St Comp 1964, p 382). For the same …
https://www.osc.ny.gov/legal-opinions/opinion-93-6NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the … Fund is a recognized leader in addressing climate-related investment risks and pursuing opportunities in the growing … fuels. Consistent with my fiduciary duty to maximize investment returns for the benefit of our members and …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investOpinion 94-33
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … of a fire department may not participate in a service award program unless they are subject to being called to duty … department for which a volunteer firefighters' service award program has been established may participate in the …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 88-62
… for the collection, separation, treatment, processing and disposal of solid waste and, for these purposes, to … other things, sanitary landfills and other solid waste disposal facilities (see Environmental Conservation Law, … period of probable usefulness for abandonment of a refuse disposal area, while in itself not conclusive, is further …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli Releases Upper Manhattan Economic Snapshot
… in the creation of new jobs and opportunities. The Upper Manhattan economy is rooted in a long history of … highlights, so many young people are making Northern Manhattan their home and raising their families here,” said … economic indicators that demonstrate a thriving Northern Manhattan, there are still opportunities for local …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOpinion 99-12
… (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- … (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Farmland Protection Program
… as the pressure to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more lucrative incentives to landowners, making solar development a potentially attractive option to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programFiscal Stress Monitoring System – 2022-23 School Districts List
List of School Districts in New York State.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-schools-summary.xlsx