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Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2014-F-18) An initial report issued in May 2013 determined OCFS officials were not effectively … achieved the 35 percent energy reduction goals set forth in Executive Order 111. In a follow-up, auditors determined that OCFS has implemented … An initial report issued in May 2013 determined OCFS officials were not effectively …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… in our local communities.” Brooklyn Borough President Antonio Reynoso said , “For far too long, Brooklynites in Red …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… announced that ALBERT MELIN, the former treasurer of the Patterson Fire Department in Patterson, New York (“PFD”), pled guilty today to wire fraud … Albert Melin betrayed the trust placed in him by the Patterson Fire Department, embezzling over a million dollars …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Service Vehicles ( 2020-S-31 ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followThe 80/20 Housing Program
… regarding the number of designated affordable units and tenant eligibility; and to analyze the cost and resources … low-income tenants. The remaining 80 percent are rented at market rates, but are subject to rent stabilization. The U.S. … Related Audits/Reports of Interest Affordable Housing Corporation: Affordable Home Ownership Development Program ( …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Comptroller DiNapoli Releases School Audits
… District , North Collins Central School District , North Salem Central School District , Southampton Union Free School … City School District – Controls Over Cash Receipts (Nassau County) The district did not establish formal, written cash … the limit district officials continued to raise the tax levy every year over the last four years. North Salem …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… markets induction heating products, serving customers in a number of industries including energy, electronics and … are manufactured in the United States, while there are lab, service and sales locations in the United Kingdom, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundState Police Bulletin No. SP-244
… (Military Training Stipend), or Leave of Absence/MLL (Mil Lv) on 11/01/2024 are eligible for Hazardous Duty Pay. … calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitEast Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … 2023-24 fiscal year operating surplus, we conducted a review of the District’s adopted budget for the current … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Borrowing Against Your Contributions – State Police Plan
… to repay the loan and interest within five years. Loans are repaid through payroll deductions. You may borrow … period. Prior to retirement, and 30 days after issuance, loans are fully insured in case you die before repaying them. … loan balances must be at least 2 percent of your earnings. Loans are repaid through payroll deductions. You may borrow …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0DiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… Baptist Church, but for all New York. He was an educator, dedicated to the students of SUNY Old Westbury. I will miss his friendship and pray for his family and the Abyssinian community in their grief.” …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Village officials did not always use competitive methods for purchasing goods and consumable products. For example, the village paid $4,126 more for fuel than …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation … funding levels. Cash Advance Accounts may be established for petty cash, travel, confidential payments, special … on the imprest basis, i.e. the fund is replenished for the exact amount of the expenditures reported. All cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully … agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO … saved. Once you have completed the form, click the “Create Printable DRO” button to generate your document as a Portable …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateWSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. … The objective of our examination was to determine whether contract payments made by the Department of Transportation Department to WSP USA Inc WSP …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incState Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Emerging Manager Definition and Life Cycle
… guidance including a Universal Definition and Life Cycle Stages to assist in consistent screening, monitoring … the strategy and with each other Fiduciary practices Life Cycle Considerations Within a portfolio approach, the Fund … to diversify exposure by stage of emerging manager life cycle. Informed by the 2018 survey, the Fund considers the …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… providers such as ECEC are reimbursed by counties through rates set by SED. SED sets the special education tuition rates based on financial information, including costs, … make the necessary adjustments to ECEC’s reimbursement rates. Remind ECEC officials of the pertinent SED guidelines …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… actual, necessary and reasonable business expenses for employees traveling on official State business. We … have intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying … falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expenses