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Franklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… operations at current spending levels. Chenango County – Court and Trust Funds The treasurer generally established … maintained appropriate records and properly reported court and trust funds. However, the treasurer’s court and … tax levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… $152,000 (22%) were not approved by anyone other than the employee initiating the charge. Financial system user access … without detection. Copiague Fire District – Mechanic Shop Operations (Suffolk County) The board and district officials did not adequately monitor the shop’s financial condition or safeguard district assets, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… (Oil Spill Fund), Dutchess County and the Town of Hyde Park to convert an abandoned gas station located at 1381 Route 9G to community green space. … properties dating back to 1978. The Town of Hyde Park has agreed to demolish the building and landscape the … Fund Oil Spill Fund Dutchess County and the Town of Hyde Park to convert an abandoned gas station located at 1381 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkState Comptroller DiNapoli Releases School District Audits
… and, as a result, the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. … internet use on four of six computers tested. Putnam Valley Central School District – Information Technology … officials restricted access to the student information application, they did not adequately secure access to the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… New York State Common Retirement Fund (the Fund) and the Church of England, received landslide support from more than … Fund's Engagement with Exxon Dec. 2015: The Fund and the Church of England first file their proposal with ExxonMobil. … support the Fund's proposal. Nov. 2016: The Fund and the Church of England refile the proposal. May 31, 2017: 62.3 …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities … School District) spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsApplying for Benefits – State Police Plan
… Retirement System benefits, you must file the appropriate application with the Office of the State Comptroller in a … . Filing With the Office of the State Comptroller For an application to be considered as “filed with the Comptroller,” … not more than 90 days before your retirement date or the deadline to submit your option election form). If you are …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsPublic Safety Overtime
… clarity about public safety overtime, Regulation 315.5 of the New York Codes, Rules and Regulations (NYCRR) has been … determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a … assignment, on or after July 1, 2019 by: Active members of the Police and Fire Retirement System who are engaged in …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeSUNY Bulletin No. SU-387
… Actions: Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 1753
… Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loans 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingRetirement System Membership – State Police Plan
… working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipXI.11.E Retainage – XI. Procurement and Contract Management
… and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since one of … the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish business … and paying retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageRetirement System Membership – Regional State Park Police Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … of Parks, Recreation and Historical Preservation, coverage in this special plan is automatic. …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipOpinion 2004-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS … corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Oversight of Campus Foundations
… Purpose To determine if the State University of New York’s System Administration is providing sufficient oversight of … activities in accordance with applicable laws, rules, and regulations. The audit covers the period July 1, 2013 … 12, 2017. Background The State University of New York’s (SUNY) State-operated campuses are authorized to contract with …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… December 31, 2014. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … with in-network participating providers who agree to accept payments, at rates established by United, to furnish … obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s out-of-pocket …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandAdministration of the Contract With the Center for Urban Community Services
… for the year ended June 30, 2013. Our objectives were to determine whether DOHMH provided sufficient oversight to … DOHMH does not reimburse CUCS for ineligible costs. Agency Response In their responses to our draft audit report, DOHMH … Also, with their response, CUCS officials provided an addendum, which includes examples of methodologies they …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesCourse Offerings
… Objective To determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … To determine whether the City University of New York CUNY is effectively matching course offerings to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offerings