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DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… economic development, business investment and job creation in New York. The Public Authorities Law (PAL) requires it to … published a detailed report on its real estate portfolio in December 2022 after the current audit began. Before that … the vacant properties are former correctional facilities in the New York City area (Downstate, Bayview, and Lincoln). …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… $578,840 in various capital improvements, $71,697 in payroll expenses, and a $300,000 payment to one vendor for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… OVERVIEW This section outlines the process and documentation requirements for purchase order submittals … not require a formal contract document beyond the standard terms and conditions associated to a purchase order (see Purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… 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 … behavioral issues or causing hearing and speech problems which can lead to greater difficulty performing well in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Therefore, the report does not contain recommendations. Town of Cohocton – Procurement (Steuben County) Town … solicit competitive bids for purchases of goods totaling approximately $1.3 million from 10 vendors, for which …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… in classrooms; one in a bathroom, and the other at a kitchen sink. Although District officials notified the local … your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you received with the draft audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… accessible, accountable and focused on upward mobility for all New Yorkers.” Registered apprenticeship programs offer a …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Oversight of Homeless Shelters (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, … housing units, and hotels and motels—and is responsible for administering a system of supervision, inspection, and … $2.2 billion in gross claims to OTDA for homeless housing reimbursement, an increase of 38%—or $600 million—from the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… to the Federal government for social security and Medicare payroll taxes. 60020 Fringe Benefit Escrow Fund Non-General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesState Police Bulletin No. SP-148
… of the Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and … processed in Pay Period 17L for paychecks dated 12/04/13 Payment Information and Eligibility Criteria Troopers, … in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Leave (MLS, MTS) status on 11/01/11. Hazardous Duty Pay is pensionable and included in the calculation of overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit when you reach age 55 and have five or more years of service credit under this plan earned after July 1, 1973. … you are a Tier 2, 3, 5 or 6 member with five or more years of credited service, you may choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with a reduced benefit. 1 Regardless of tier, if …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planState Agencies Bulletin No. 1702
… pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement … and/or limited to the Governor’s Salary cap limit of $179,900 are affected by the overtime limit change. All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsWhite Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156State Agencies Bulletin No. 1660
… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State employees. Effective Date(s) … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesComptroller DiNapoli Releases School Audits
… his office completed audits of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an … officials paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not complete …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-164
… to the appropriate campus. This will eliminate creation of a check for the student which must be signed over to the … Deduction mailbox. Questions regarding the processing of scholarship payments may be directed to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for her personal benefit,” said DiNapoli. “It’s unfortunate … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-funds