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Midway Fire Department – Disbursements (2026M-11)
… Did the Midway Fire Department Department Board of Directors Board ensure disbursements had adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… • Federal drawdowns, project setup, and the Child Performers program; • Revenues, refunds, tax accounting, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationTime and Attendance Practices of Selected Employees
… Purpose To determine whether the time and attendance-related records … metropolitan area. Each MTA agency requires its employees to document their hours worked. Work hours are supported by … by employees of LIRR’s Richmond Hill Shop when compared to their work production records for the same periods. We …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesVillage of Victory – Records and Reports (2025M-94)
… complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … interested parties were prevented from being informed of the Village’s financial position. Because the … through 2024-25 AFRs late with the New York State Office of the State Comptroller (OSC), including the 2021-22 through …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… Funds (Genesee County) District officials did not properly account for all extra-classroom activity (ECA) funds and, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from … than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… declined by half from March 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, … 2021. Thirteen years earlier, just 12% of the then prison population of 62,597 were 50 and over. The share who are at … policymakers should examine opportunities to reduce the population of incarcerated individuals 50 and over where …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ Finger Lakes … Service Office (DDSO) skirted state procurement laws for more than 1,400 purchases worth more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for hundreds of household …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyOversight of Complaint Activity
… Commission (Commission) regulates almost 2,000 electric, gas, steam, telecommunications, and water utilities, which … utility infrastructure, ensures the safety of natural gas and liquid petroleum pipelines, and provides oversight on … affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services for New …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 1 member, you will be eligible for a service retirement benefit when you reach age 55 and have five or more years of … percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) of your FAS for each year of prior … An annuity based on your annuity savings contributions, plus interest. Tier 2, 3, 5 and 6 members who retire before …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and technical measures that help enable the recovery of operations after an unexpected IT disruption are … and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningComptroller DiNapoli Releases School Audits
… Common School District , Lockport City School District , Morris Central School District , Putnam Central School … bids or proposals for primary transportations services. Morris Central School District – Financial Operations (Otsego …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Oversight of the Educational Opportunity Program
… were for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programCollection of Special Hauling and Divisible Load Overweight Permit Fees
… Purpose To determine whether the Department of Transportation (Department) charged and collected the correct fees for special hauling and divisible load overweight permits. This audit covers the period April … The Department is responsible for regulating the movement of oversize and overweight vehicles and loads on the State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not … subsidies that are not available for claims paid under the Commercial Plan. Accordingly, ensuring that claims for … so claims are paid under the correct plan (Medicare Rx or Commercial). CVS Caremark also relies on information from …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugEquine Health and Safety
… aspects of gaming activity in the State, including horse racing and pari-mutuel wagering, Class III Indian Gaming, the … and became effective February 1, 2013. The law merged the Racing and Wagering Board with the Division of Lottery to … Aqueduct Racetrack, and Belmont Park. The New York Racing Association, Inc. (NYRA) operates the latter three …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases School Audits
… of Buffalo City School District , Parishville-Hopkinton Central School District , Pavilion Central School District and the Shoreham-Wading River Central School District . "In an era of limited resources and … of Buffalo City School District ParishvilleHopkinton Central School District Pavilion Central School District and …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… expenditures include payments made for: The acquisition or construction of the State’s capital facilities including planning, land acquisition, design, construction, engineering services, and equipment costs … economic development projects; and Advances for capital construction costs reimbursable by public authorities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects