Search
Opinion 97-5
… TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core systems … Division’s mission is to enhance public safety and improve criminal justice. During the transition to ITS … To determine whether the Division of Criminal Justice Services Division selected core systems are …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsService Credit – Divorce and Your Benefits
… pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both … members may receive additional service credit when they retire. For example, eligible Tier 1 and 2 members receive an additional month of service credit for each year of credited service at …
https://www.osc.ny.gov/retirement/members/divorce/service-creditReimbursement of Social Services Costs (2013MS-3)
… 31, 2012. Background The Department of Social Services (DSS) incurs both direct and indirect program costs in the … by other county departments for the benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… are not eligible for UI benefits. Key Findings While each county had some controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always … social welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Payroll Improvement Project Bulletin No. PIP-006
… Live PayServ will be unavailable from noon February 10 – 15, 2021 Cutover and conversion will take approximately 5 … Go Live, and agencies will be unable to access PayServ and PS Query during this time. Go Live activities are scheduled … PayServ is expected to be open for agency use February 15, 2021. Updated submission schedules and more detailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineCareer and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is … To determine if the New York City Department of Education DOE is aligning Career …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationState Comptroller DiNapoli Releases Municipal Audits
… ensure required quotes were obtained for the purchase of security cameras. The board also did not adopt a procurement …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller Releases School District Audits
… disaster recovery plan. IT users were not provided with IT security awareness training. Find out how your government …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Also, district officials did not develop procedures for managing, limiting and monitoring user accounts and … information technology (IT) security awareness training for individuals who used district IT assets. Personal … not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Warren County District Attorney Jason M. Carusone and the New York State Police, today announced the arrest of former … my team, Warren County District Attorney Carusone and the New York State Police, McLain will have to answer for his … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Health Department Should Improve Enforcement of Nursing Home Violations
… “The state Health Department needs to strengthen its enforcement policies to better protect the health and … state,” DiNapoli said. “DOH is not using the full array of enforcement actions available and this trend has recently … Auditors discovered DOH does not use the full array of enforcement actions available to it, choosing to not levy …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsCity of Lockport – Budget Review (B22-1-8)
… projections in the proposed budget appear reasonable. For 2022, City officials project an operating loss in water fund. … general fund will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund … of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8City of Troy – Budget Review (B18-5-8)
… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations It is essential the … should consider the potential financial impact of the settlement of the expired CBAs in the event that any of the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not address the maintenance of surplus fund balance or how the board expects to use surplus funds and the timeframe … the city did not maintain an inventory of IT assets. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Employer E-News Archive — 2025
… Retirement System member and retiree news. December 2025 Pay Your Annual Invoice by December 15 and Save Money … Reporting Most Employers Have Made the Switch! November 2025 Important Payment Due Dates for Your Annual Invoice Act … Reporting Most Employers Have Made the Switch! October 2025 A Better Way to Submit Information When Employees Retire …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board (Shorefront) complied with the prevailing … its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the period from … To determine whether the Shorefront Mental Health Board Shorefront complied with the prevailing …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawCompliance With Payment Card Industry Standards
… the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements designed …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standards