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Final Average Earnings
… Final average earnings help determine a members retirement benefit from the …
https://www.osc.ny.gov/retirement/members/final-average-earningsOpinion 88-70
… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d … moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 Opns St Comp No. 86-8, p 14; …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who … and concealing conflicts of interest, were sentenced today to pay more than $1 million in restitution. Comptroller …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable > Report > Appropriated Loan Receivables. Agencies should review their enacted budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… Within the AP Adjustment Voucher there are two invoice lines, each with its own distribution line, that are … by the agency. These lines must net to $0. The first invoice/distribution line is for the credit (-) to the … will need to click on the Withholdings hyperlink on the Invoice Information page and uncheck the two boxes associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight of Homeless Shelters (Follow-Up)
… designed housing units, and hotels and motels—and is responsible for administering a system of supervision, … during visits included structural damage, mold, vermin, bug infestations, excessive garbage in rooms, and missing or …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followContract Participation of Minority- and Women-Owned Business Enterprises
… to promote the participation of minority-owned business enterprises and women-owned business enterprises in State contracts. Specifically, State agencies … Participation of Minority- and Women-Owned Business Enterprises (2014-S-6 ) Dormitory Authority of the State of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOversight and Enforcement of the Rechargeable Battery Law
… The Department, through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Waste Reduction Unit, is responsible for overseeing required recycling and waste disposal efforts in the State. Article … impact on the environment; however, it only covers the recycling of limited rechargeable batteries weighing less …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSubway Wait Assessment
… progress toward its goal of providing reliable service for its customers and federal, State, and local government … at time points, which should consist of between 25 and 50 percent of all stops along each route. We found that time … such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These stations had the second, third, and fourth …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAdministration and Monitoring of Financial Assistance to New York City Businesses
… discuss potential projects. The business must be able to show that its project would not occur without NYCIDA’s … is incomplete. Additionally, not all required application documentation was maintained. Obtain required supplementary … two projects, NYCIDA did not provide any documentation to show whether an analysis was performed, as NYCIDA relied on …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… officials, about 260 school-age students were enrolled in this program during the 2014-15 school year. The New York … June 30, 2015, NYSARC reported approximately $38 million in reimbursable costs for the school-age cost-based program. … fiscal years ended June 30, 2015, we identified $513,279 in reported costs that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualTown of Hornellsville – Financial Management (2025M-102)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, … Town Clerk’s office. 1 New York State General Municipal Law Section 3-c (Law) established a tax levy limit for local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hudson Falls – Information Technology (2025M-10)
… or sensitive information (PPSI). 1 If an IT system is compromised, the results could range from inconvenient to … against unauthorized use, access and loss, and there is an increased risk that officials could lose important data … websites for personal use, such as shopping, social media, streaming platforms, entertainment, personal email and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4State Comptroller DiNapoli Releases Audits
… by the County Clerks (County DMVs). A prior audit, issued in October 2023, found that some offices were not using … by the Plan. Auditors also determined that, due to gaps in the law, DMV did not have sufficient authority to enforce … DMV offices. DMV officials made some progress in addressing the five recommendations in the initial audit …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYRA's Future Uncertain
… deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue stream isn’t guaranteed to … a plan, NYRA’s long term solvency could be a long shot.” In September 2008, upon renewal of its exclusive franchise, … agreement conveying all rights, titles and interests in racetrack properties to New York state. In return, the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli Releases Report on Pre-Pandemic Migration Trends
… to monitor the trends as the data is updated. Policymakers can utilize this data as a resource for evaluating the … will strengthen our tax base and ensure the state can pay for critical public services." Residency and Filing … Taxpayer Trends The net movements of part-year taxpayers can impact collections over time as they transition to either …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the city faces … that are likely to exacerbate already large out-year budget gaps, according to a report on the city Fiscal Year (FY) 2024 Executive Budget released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… have filed shareholder proposals for ExxonMobil to guarantee protections against discrimination based on sexual …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rights