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Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… and services at competitive prices and in accordance with applicable requirements. The audit period was January 1, … Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The … New York City, there are 93 HPD-supervised Mitchell-Lama rental and limited-equity cooperative developments with …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… FFI tax proceeds because the Treasurer miscalculated the distribution. The Treasurer used the 2023 pro-rata allocation … the Chief and a Board member reviewed the Treasurer’s distribution calculations, prior to the Treasurer making the … implemented, could improve the District’s FFI tax proceeds distribution. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsNY State Comptroller Announces Appointment of Emerging Managers Director
… Program. He was appointed Interim Director of the Program in February 2023. “Sylvester McClearn has a long and proven track record in the financial industry and as a member of our team,” said … solid returns, while addressing the historical inequities in the finance sector. I am confident he will help expand our …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorState Comptroller DiNapoli Releases School Audits
… an acceptable computer use policy and web filters were in place, district officials did not monitor for inappropriate … risk for the possibility of abuse or fraud to take place and additional costs to the district. Plainview-Old …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fuel for town-related travel. Town of Hamburg – Woodlawn Beach State Park Receipts (Erie County) The board and officials did not … recorded, deposited and reconciled or provide guidance for park employees issuing complimentary or discounted tags. …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsCrystal Beach Volunteer Fire Department – Foreign Fire Insurance Tax Proceeds (2026M-24)
… Did the Crystal Beach Volunteer Fire Department Department Treasurer Treasurer provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/crystal-beach-volunteer-fire-department-foreign-fire-insuranceReal Estate Portfolio (Follow-Up)
… Estate Portfolio ( 2013-S-23 ). Background The New York Power Authority’s (NYPA) mission is to “provide clean, … hydroelectric and gas-powered energy plants throughout the State, including seven hydroelectric plants licensed by the … management plan for property affected by the hydroelectric plant. Any decisions that could impact the land management …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followState Comptroller DiNapoli Releases School Audits
… School District , Carmel Central School District , Crown Point Central School District , Fredonia Central School … $431 was not set aside for remittance to the state. Crown Point Central School District – Claims Auditing (Essex … limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0NYS Common Retirement Fund Reports First Quarter Results
… mortgages (23.2 percent), private equity (9.6 percent), real estate and real assets (8.7 percent) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsHousing for Seniors (Follow-Up)
… in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), … for the Elderly Program (Section 202 Program), and HPD's Senior Citizen Homeowner Assistance Program (SCHAP). The …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followMore About This Retirement Plan – Police and Fire Plan
… of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a … West Fort Ann Volunteer Fire Company Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Russia – Financial Management (2014M-212)
… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … by an elected five-member Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and highway funds in 2013 totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Internal Control System Components
… Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “one-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataIgnition Interlock Program Monitoring (2015-MS-4)
… reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of Audit The purpose of … through May 29, 2015. Background On November 18, 2009, New York State enacted the Child Passenger Protection Act, … by criminal courts for these alcohol-related sentences. County probation departments monitor court-ordered …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Opinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this Office. … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… , which he launched last year. Key findings across the arts, entertainment and recreation, construction, office, … and transportation and warehousing sectors include: Arts, Entertainment and Recreation The arts, entertainment and recreation sector saw an uptick in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsHubbardsville Fire District - Board Oversight (2018M-107)
… adequate oversight of the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107