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DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Colucci allegedly used public money to shop online at Amazon, Stitch Fix, and Chewy.com, and order deliveries from …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… declined by as much as 12% in the first half of 2025 vs. 2024, and U.S. soybean sales to China dropped from 985 …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionPreston Fire District – Board Oversight (2025M-87)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Overview – What Every Employer Should Know
… Maybe you’re a long-standing employer looking to brush up on the basics of Retirement System participation. Maybe you’re new to your employer role and want a quick overview of topics … a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal is …
https://www.osc.ny.gov/retirement/employers/partnership/overviewUnified Court System Bulletin No. UCS-260
… Purpose To inform agencies of OSC’s automatic processing of the April 2018 Location Pay, Location Mid-Hudson and … Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees … To inform agencies of OSCs automatic processing of the April 2018 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andUnified Court System Bulletin No. UCS-274
… Purpose To inform agencies of OSC’s automatic processing of the April 2019 Location Pay, Location Mid-Hudson and … Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees … To inform agencies of OSCs automatic processing of the April 2019 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programVI.I Overview – VI. Budgets
… (or KK) at the Statewide Appropriation, Segregation, and Project level of detail. BUDGET PROCESS After … These records are at the bill copy level of detail and assure that no more than the amount authorized for agency … due to the use of the Generate Parent functionality. Benefits of Generate Parent include: Budgeting impact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewPublic Safety – 2023 Financial Condition Report
… in 2022, shooting incidents where a person was hit are up 15 percent, and the number of individuals killed by gun …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyOpinion 89-12
… engineer to inspect and approve the work of the successful bidder. Since the engineer is a stockholder owning a one-half … aware of the relationship between the engineer and the low bidder. The court, in determining that, under the … his powers under the specifications favorably to [the low bidder], if it obtained the contract, and unfavorably to its …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… July 1, 2011 through September 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected … Niagara Wheatfield Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364York Central School District – Lead Testing and Reporting (S9-25-19)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Opinion 95-7
… IMPROVEMENT DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal … Law. The district commissioners, as the governing body of the district, may, by a majority vote, authorize the … subject to the provisions of article 13 of the Town Law does not have the authority to issue obligations for district …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Lehman College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). … of bank accounts, which increase the risk that Lehman College personnel could conduct transactions using … review. Other Related Audits/Reports of Interest Lehman College: Controls Over Bank Accounts ( 2014-S-69 ) Medgar …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followTown of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Oversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting … their goals and whether it provided effective oversight of its service provider contracts to ensure claimed expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsLivonia Central School District – Conflict of Interest (2024M-89)
… recruited by, and partnered with, a company he partially owned. District officials contracted with 18 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… payments processed against the wrong purchase order when funds are still active. Paying against the wrong … correcting payments made against the wrong purchase order when the purchase order references a contract must also be … payments processed against the wrong purchase order when funds are still active …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order