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City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… and an independent review and approval process. Review all health insurance buyouts to ensure they have adequate …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors … before payment, except as otherwise provided by law. Discontinue the use of debit cards. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… allowing errors in the calculation of these exemptions to go undetected. Key Recommendations Ensure all applicants …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207DiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… Separate audits of Metro-North Railroad and the Long Island Rail Road (LIRR) found they failed to … our transportation network and we must be good stewards of those funds. The MTA should take a harder look at wasteful … Separate audits of MetroNorth Railroad and the LIRR found they failed to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsTown of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project). Key Findings The Board did … Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… age 62, your service retirement benefit equals 2.1 percent of your FAS for each year of service credit. The benefit is reduced by 50 percent of your primary Social Security benefit. Example: Retiring …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax … our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… Attorney Nicole Manini, of the District Attorney’s Green Zone Trial Bureau, under the supervision of Assistant … and Assistant District Attorney Sasha Pemberton, Green Zone Deputy Bureau Chiefs. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksState Agencies Bulletin No. 1785.1
… multiple times on Control D report NPAY758 the agency must combine all amounts related to the employee and then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefitsState Agencies Bulletin No. 1785
… multiple times on Control D report NPAY758 the agency must combine all amounts related to the employee and then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… Section 110 of the State Finance Law provides: Certification or approval of … board, body, bureau, officer or employee in a department, for personal services, maintenance and operation, for … Certification or approval of the accounts or vouchers of a department or of a division …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). Background Our initial … that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain staff and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… diversity, and companies that refuse to embed diversity in their search for new board directors. “Companies must root … includes one or more of the following: Black or African American, Hispanic or Latino, Asian, Native American or Alaska Native, Native Hawaiian or Pacific …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionPart 155 State Administered Defined Contribution Service Award Programs Volunteer Firefighters
part 155 State Administered defined benefit service award programs for volunteer firefighters
https://www.osc.ny.gov/files/local-government/resources/pdf/part155.pdfNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Project named the New York State Common Retirement Fund as the number one U.S. pension fund, and the third globally, for its work to address climate … Project named the New York State Common Retirement Fund as the number one US pension fund and the third globally …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… was arrested today for allegedly stealing nearly $85,000 in New York state pension payments meant for her deceased … retired from the state Department of Transportation in March 2003. He was receiving a direct deposit of his pension into a bank account that was in his and his deceased wife’s name. He died in April 2020; …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherTransforming Into Construction & Development
… agencies are New York City Transit (Transit), MTA Bus Company (MTA Bus), Long Island Rail Road (LIRR), Metro-North … was renamed and reorganized to Construction & Development Company (C&D). C&D’s four departments collaborate to plan, … C&D’s Planning officials perform a comparative evaluation of the projects using consistent and comparable …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… companies of all sizes, with diverse ownership and missions and within sectors ranging from software and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesEPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfState Agencies Bulletin No. 1545
… checks originally issued in calendar year 2015 Background Abandoned Property Law §102 requires that uncashed checks … remain uncashed as of February 28, 2017 will be stopped and the funds will be sent to the NYS Office of Unclaimed … search for money handed over to OUF and submit a claim to recover these funds. OSC Actions OSC will escheat on March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checks