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State Police Bulletin No. SP-263
… corresponding to the degree as follows: Associate Degree $250 Bachelor’s Degree $500 Graduate Degree $750 The payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-263-2026-state-police-education-paymentOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Our audit period was January 1, 2010 through February 25, 2015. Background New York State Homes and Community … about $308 million in State funding has been awarded to 31 public housing authorities through the Program. Of that … Omnibus Amendment, DHCR had approved Program funding for 77 NYCHA projects. Key Findings DHCR’s monitoring of NYCHA’s …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… determine if the Department of Environmental Conservation (DEC) is adequately monitoring and timely abating waste tire … ensure the proper management of waste tires in the State. DEC, through its Division of Materials Management and its … enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure timely …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… manage the Town’s financial operations? Audit Period January 1, 2023 – November 8, 2024. We extended our audit period to … and manage the Town’s financial operations throughout the year. Audit Summary The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… also countered statewide trends, seeing growth in the number of acres farmed. Access to fresh, healthy food also … unpredictability of farming that is contributing to the consolidation and the loss of farms. Policymakers must … direct to customer or direct to institution marketing, to help farmers increase the share of New York produced food …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply … (Clinton County) District officials did not properly bill tuition for nonresident foster care students enrolled at …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Clerk-Treasurer’s Records and Reports (Steuben County) The former and current clerk-treasurers did not prepare or … accurate or timely accounting records. As a result, the board’s ability to make informed financial decisions was …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … School for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections … were properly accounted for and deposited on time. Also, the school’s cash receipts policy was inadequate and …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of … , Village of Trumansburg and the Town of Webb . "In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the City of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsHousing Assistance – Federal Funding and New York
… Figure 1 – Major Federal Housing Assistance Programs, 2026 Program Subsidized Units Residents Average Monthly Hud … Figure 2 – Individuals Receiving Housing Assistance, 2026 Source: HUD, Picture of Subsidized Households Figure 2 … 1,915 1,098 1,303 Kings County 118,585 27,829 75,876 Lewis County 348 74 0Data not available Livingston County 446 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… [read complete report – pdf] Audit Objective Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … Did the Village of Richburg Village Board of Trustees Board conduct or …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … title with a date of membership on or after July 1, 2025 will automatically be enrolled in the new 20-year plan. …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Note that in December 2010, the GASB issued Statement 62, Codification of Accounting and Financial … Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement incorporates into the GASB’s authoritative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesHousing Preferences for Disabled Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followReview of Real Property Holdings for Disposal (Follow-Up)
… made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial … (Department) was not reviewing its real property holdings to identify properties for sale or disposal. We … made in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, … To determine the extent of implementation of the 4 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Purpose Determine the extent of implementation of the seven recommendations included in our initial audit … Determine the extent of implementation of the seven recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followSaranac Central School District - School District Website (S9-19-30)
… complete report - pdf ] Audit Objective Determine whether the Saranac Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Dolgeville Central School District – Fuel Monitoring (2023M-175)
… [read complete report – pdf] Audit Objective Determine whether the … 50-day test period. Officials did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Olean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187