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Opinion 2002-10
… 5-K to mean "any building, structure, district, area, site or object, including the underground and underwater …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOversight of the Early Intervention Program (Follow-Up)
… initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, … and learning delays. The mission of the Early Intervention Program (Program) is to identify and evaluate as early as …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school performance, bullying, and unwelcoming school …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… its own positions in the PayServ System. While most of the functionality within Position Management will remain the same, OSC has improved the functionality of the update incumbent process. Beginning on June 15, 2011, … automatically update the Job Data page for ALL incumbents of the position. New Feature on Position Management PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Police Bulletin No. SP-238
… are affected. Background: Chapter 24 of the Laws of 2019, which implemented the 2018-2023 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payMorristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … Did the North Creek Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations? Audit Period January 1, 2022 – …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… did not post all the test results of their potable water outlet sampling conducted in the High School on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … do not solicit competition during the procurement of goods and services, taxpayers have less assurance that … also did not develop procedures governing the procurement of goods and services not subject to New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) … Did the Town of Cato Town Supervisor Supervisor maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Town of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor … our audit period through October 8, 2024, for observations of certain IT controls communicated confidentially to Town … and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… The projects were part of the MTA’s 2010-2014 and 2015-2019 capital programs. DiNapoli’s audit found that four of … Its response to the 141 tickets for repairs (Sept. 1, 2019 through July 21, 2022) were delayed, including one by … assigned on June 23, 2021, and finally completed by Oct. 20, 2021, over a year later. CCTV equipment is supposed to be …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderState Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … to ensure that all collections were accurately accounted for and to promptly identify discrepancies or review deleted … of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Sanitation (DSNY) and New York City Mayor’s Office of Operations – Street and … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… and Agreements: The Kroger Co. – Withdrawn with agreement Sysco Corp. – Withdrawn with agreement Hilton Worldwide …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-political