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Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Educational Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES … plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the same …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mState Comptroller DiNapoli Releases School District Audits
… School District – Network Access Controls (Seneca County and Wayne County) District officials did not ensure that the … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … to increased reliance on a remote learning environment and administrative operations due to the COVID-19 pandemic. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Akron Central School District – Controls Over Compensatory Time (2014M-24)
… School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Brighton Central School District – Separation Payments (2016M-119)
… School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates … or procedures in place to provide guidance to employees and District officials to ensure that separation calculations … were reviewed, approved, accurately calculated and sufficiently supported. The claims auditor did not review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… technology (IT) access controls over personal, private and sensitive information (PPSI) in the District’s student … the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationSaratoga Springs City School District – Procurement (2023M-25)
… City School District (District) officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods and services according to policy requirements or maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Rensselaer County – County Bridge Maintenance (S9-13-6)
… 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The County is … $312 million in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department includes a County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fInvestment Advisory Committee
… pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment Advisory Committee … Advisory Committee reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeState Police Bulletin No. SP-184
… Officers Unit (CO/NCO) – BU17 and the State Police Investigators Unit (BCI) – BU62 who meet … eligibility criteria Background Pursuant to Chapter 234 and 235 of the Laws of 2015, which implemented the 2011-2018 Agreements between the State of New York and the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentComptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Dairy Inspections (2014-S-16) The department … or goals it also considers important to quality control and safety such as delivery vehicle inspections, plant raw and pasteurized milk sampling, and butterfat testing. …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a million seniors in … P. DiNapoli. Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, along with more … the future. “Many older adults are living on fixed incomes and no one wants to see them priced out of their homes …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsHow to Search & Claim Property
… be claimed. All claims can be filed online within minutes, and most are paid within 30 days. We will contact you if any … is needed to prove your claim. This is a free and secure service provided by the New York State … refine your search by entering your first name, city and ZIP code. Try different variations of your name, such as …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyOversight of the Title Insurance Industry
… insurance. Title insurance protects the property owner and mortgage lender against future claims for any unknown … Rate Service Association (TIRSA) performs for its members and DFS. TIRSA, a not-for-profit corporation established by … the Legislature in 1993, is the statistical agent of DFS and a rate service organization. In its role as a statistical …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryCUNY Bulletin No. CU-693
… of this bulletin is to explain the agency procedure for reporting retroactive rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … of New York and the City Employees Union Local 237 IBT for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersState Agencies Bulletin No. 950
… According to IRS Publication 15, Circular E for 2009, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … in more than one (1) company (for example, both CUNY and NYS) will receive a Form W-2 for each company. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009Opinion 2000-17
… several towns. You ask whether, pursuant to Town Law §§197 and 197-a, a town, on behalf of a water district, may enter … construction work, such as installation of various sizes and types of pipe, excavation, paving and remediation. Bid specifications would contain estimates …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17State Comptroller DiNapoli Releases School Audits
… District , Valley Stream Union Free School District #30 and Westhill Central School District . State Comptroller … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 90-10
… in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove … duty to trim or remove trees) TOWN BOARDS -- Powers and Duties (conservation advisory councils and conservation …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 2000-4
… Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (installment payment of … payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not … level or who have a minimum number of years of service; and periodic payments, in the same fixed amount over the same …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4