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Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… program (Program) was created in 1955 by the Limited Profit Housing Act to provide affordable rental and … tax exemptions, the Program required limitations on profit, income limits for tenants, and supervision by DHCR. … systematically reviewing Board meeting minutes to identify non-compliance with Regulations and acting when necessary. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellControls Over CUNY Fully Integrated Resources and Services Tool
… Office (CUNY Central) granted 60 roles to Application Security Liaisons, or ASLs (information technology personnel … course of the audit’s fieldwork. However, to help preserve security over these functions, we did not detail the findings …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick … and take appropriate action to recover any wages paid for time not worked. Adopt policies and procedures that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… of the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 … instilled in him by the Town of Moriah Ambulance Squad by disregarding the law and allegedly stealing funds he … 57, served as Captain of the Town of Moriah Ambulance Squad and also worked for Essex County as an Emergency …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public … District Attorney Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours … A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianSelected Employee Travel Expenses
… incorrectly designated Poughkeepsie as the official station of the eight Tarrytown employees and, as a result, … Key Recommendations Ensure each employee's official station is established in compliance with State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection … licensing processes for the day care centers and group family day care homes, or through registration processes for the small day care centers, family day care homes and school aged child care centers. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionGovernment-Wide Financial Data – 2023 Financial Condition Report
… Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net Position, … please see Management’s Discussion and Analysis in the ACFR. * The primary government category includes governmental …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School Audits
… District and the Hannibal Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. East Moriches Union … which includes each payroll check number, date, employee name and total payment for each employee. However, the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Agencies Bulletin No. 1770
… Purpose The purpose of this bulletin is to notify agencies of the 2019 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of AC-230 processing and ensure … The purpose of this bulletin is to notify agencies of the 2019 Year End processing schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksOpinion 97-8
… requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by … a certification or verification requirement (see Municipal Home Rule Law, §10[1][ii][a][5]; Second Class Cities Law, … requirement (see 12 Opns St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 …
https://www.osc.ny.gov/legal-opinions/opinion-97-8IX.7.A Funds – IX. Federal Grants
… functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common … familiar with the functionality of transaction processing and reporting capabilities within the SFS, fund consolidation … an individual basis to ensure that transaction processing and reporting capabilities are not adversely impacted. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTuition Assistance Program – State Financial Aid Program at Barnard College
… humanities, social sciences and natural sciences. Annual tuition for full-time students is approximately $44,300 per … entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State … in the report. Other Related Audits/Reports of Interest Tuition Assistance Program - New York Career Institute …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeCollege of Fredonia – Selected Employee Travel Expenses
… State travel rules and regulations. The five employees are athletic coaches, professors or administrative staff whose …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSustainable Investments and Climate Solutions Program
… is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of … emissions. Accelerating the Fund's investments in climate solutions is essential to protecting and growing retirement … regarding the Sustainable Investments and Climate Solutions (SICS) program to [email protected] . …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
The purpose of our audit was to evaluate the Districts controls over financial operations for the period January 1 2011 to February 28 2013
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Lewis County – County Bridge Maintenance (S9-13-3)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The County is … to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Prattsville – Justice Court (2012M-243)
… of the court clerk. The court clerk improperly held partial payments, did not issue press-numbered receipts for … or institute compensating controls. Report to the JCF partial payments of fines, fees and surcharges currently held …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243