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Accidental Disability – Non-Contributory Plan with Guaranteed Benefits
… equal to three-quarters (75 percent) of your FAS, plus an annuity provided by any annuity savings contributions you may have made while in … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are properly maintained, … use. Our audit excluded public pools, beaches, and spray grounds located in New York City. The audit covers the period … in some cases operating – public pools, beaches, and spray grounds available for use by residents and visitors of New …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Stony Brook University Hospital’s Health Information … by New York State Comptroller Thomas P. DiNapoli. “This Stony Brook department awarded a contract to a higher bidder, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Tool ( 2015-S-34 ). Background CUNY is the largest urban university in the United States, consisting of 24 … administration, and human resources. As of February 15, 2018, there were 1.64 million CUNYfirst users, consisting of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followDiNapoli: Localities Spending More to Address Climate Change Hazards
… capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as … levels.” In 2022, DiNapoli’s office conducted a voluntary survey of the 353 localities outside New York City that had … such projects totaled $632 million, $401 million (64%) of which was attributed to climate change adaptation. The local …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… 28 publicly traded integrated oil and gas companies to determine if they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … trustee, announced today. Each company is being asked to provide information on its readiness to transition to the …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesHousing Authority Administrative Expenditures (2016-MS-2)
… report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of … , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing … controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followUnited States Auto Industry and the New York Economy, December 2008
A collapse of one or more of the major auto makers would further exacerbate New York’s already gloomy economic situation.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-auto-industry-2008.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and completeness of the records and activity as the Board required. Key Recommendations Ensure that all ECA activity … recommendations and indicated that they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Opinion 88-59
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to … tentative budget (Village Law, §5-506[1][f]). After the public hearing on the tentative budget and any revision of … §1 of the State Constitution prohibits gifts or loans of public moneys to a private individual by a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Owego-Apalachin Central School District – Capital Project and Financial Condition (Tioga County) District … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Town of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … amount of real property taxes that may be imposed annually by counties, cities and villages. Insofar as here relevant, … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… $107,984. Specifically, we found that the City could not account for $36,234 in fees that should have been paid for … totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for the … 27, 2012. He was one of the two signatories on this account and the bank statements were mailed to his home …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsAdministration of Non-Competitive and Limited-Competition Contracts
… contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered the three fiscal years ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfTown of Cohocton – Procurement (2025M-13)
… the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the … for helping ensure that goods and services are acquired in a cost-effective manner is to seek competition that is often … extravagance and fraud, while allowing interested vendors a fair and equal opportunity to compete. Whether using formal …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bear a reasonable relationship to average costs incurred by the local government (see, e.g., Jewish Reconstructionist … that determination should be made, in the first instance, by the local government. In making its determination here, we …
https://www.osc.ny.gov/legal-opinions/opinion-99-13