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Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in … Cherry ValleySpringfield Central School District School Lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Harriman – Water Department Billing (2014M-311)
… with the Village code. Village officials did not bill two commercial customers because those customers had … Ensure that all late fees are applied to the customer accounts according to the Village code. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Mechanicville Housing Authority – Tenant Rents (2015M-246)
… 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The … established in 1951 according to State Public Housing Law, is governed by a seven-member Board of Commissioners. … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently monitored financial operations throughout recent fiscal years. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Seneca Falls - Procurement (2018M-143)
… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143State Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police Investigators … the new Deduction Code 532 . Note : The vendor will submit all transactions for starts, canceling and/or changing this … To notify agencies of the new Deduction Code 532 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programState Agencies Bulletin No. 1170
… To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are members of … Unit 01 & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated August … deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1845
… New York City but Local Tax Data Indicates New York City Residence or Additional Amount. Home Address is in New York … City but Local Tax Data Does Not Reflect New York City Residence. Home Address is a P.O. Box. Background New York … not in New York City but the Local Tax Data page indicates residence; Employee’s home address is not in New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataDiNapoli Releases Executive Budget Report
… Budget proposes to continue circumventing the state’s debt cap by utilizing a loophole in the Debt Reform Act for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportNew Windsor Couple Plead Guilty in Connection With Theft of Over $3.4 Million Dollars From New York by Submitting False Medicaid Provider Claims
… on Thursday, Rohail Raja, age 45, of New Windsor, pled guilty in Orange County Court to Grand Larceny in the First … billing for Medicaid transports that either did not occur at all, or did not occur in the manner that demands … from the Office of the State Comptroller. Raja is the owner of Unique Class, Limo, Inc. and also acted as a high …
https://www.osc.ny.gov/press/releases/2026/05/new-windsor-couple-plead-guilty-connection-theft-over-34-million-dollars-new-york-submitting-falseDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… said. "The state Department of Health deserves credit for taking steps to correct the errors and inadequate … Rebate Program to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, New York … Review the remaining $6 million in drug rebates identified for the 13 providers and seek retroactive rebates where …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsOpinion 2002-8
… that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no improvement … and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, no … ten days of the board's determination. You ask whether a water district, which was properly formed in 1982 but for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 89-2
… of realizing significant cost savings (see Governor's Approval Memo, L 1977, ch 897). The term "municipal … under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… The Department of Motor Vehicles (DMV) has not done enough to prevent … complaints in a timely manner." Valid registration of repair shops and inspection stations provides customers … assurance that the business owners do not have a history of either criminal activity or operating an auto business …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsXI.18.E Public Officers Law – XI. Procurement and Contract Management
… at: Commission on Ethics and Lobbying in Government 540 Broadway Albany, New York 12207 1-800-87ETHIC … is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected official, state … of the Public Officers Law, especially section 73 (4)(a). To ensure compliance with the Public Officers Law, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawComptroller DiNapoli Releases Municipal Audits
… Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of … all purchases were for a valid company purpose. City of Lockport – Budget Review (Niagara County) The city has three … Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County City of Troy and the Village of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Oversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, … To determine the extent of implementation as of September 2025 of the six …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followSelected Aspects of Subway Station Safety
… and ‘Signage’ defects (including missing, damaged, vandalized or incorrect messages) should be reported to the … station inspections within three days before and after our site visits. Once identified, defects were not always …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyFund's Mission, Values and Investment Philosophy
… Sources of return We believe that asset allocation is the single largest driver of our performance and risk profile. … that risk is multi-dimensional and cannot be reduced to a single measure. Organization We believe achieving strong …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophy