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One-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments … in the one-year FAE exceed the average of the previous 12-month period by more than 20 percent, the amount above 20 …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in … Comply with competitive bidding statutes and the District’s procurement policy. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… for the Continuing Education Department’s (Department) financial activity. Key Findings Community education financial activity was not accounted for in the correct fund. … for the Continuing Education Departments Department financial activity …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationMonitoring of Air Quality (Facility Permits and Registrations)
… effects of exposure to pollutants. The audit covered permit and registration data from January 2020 through April … are changing the world’s climate. Sources of air pollution range from large sources, such as chemical plants and … air pollution, and the Department, must follow for air permit application and permitting processes. Permit or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOpinion 92-57
… water supply to "the new State Prison at Attica" could only be effectuated by means of a contract between the …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Opinion 92-22
… not implicated in this instance because by representing only the owners of property located outside the village the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 93-2
… was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). In reaching this conclusion, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… for her own personal gain. Her fraudulent actions not only threatened to affect the quality of education for …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudIthaca City School District – Financial Condition (2015M-318)
… in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Comptroller DiNapoli Releases State Audits
… report issued in May 2010 found that DoE did not provide John F. Kennedy Educational Campus staff with adequate … accounts. In a follow-up report, auditors found DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… has acquired permission to access the data from only seven of 24 CoCs, which represent approximately 7% of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsUniversity at Albany – Sabbatical and Other Paid Leave
… no recoveries are in order. In addition, SUNY officials point out that individual University campuses are prevented … and other paid leaves. In this regard, our intention is to point out shortcomings with the current policies so that the … to strengthen policies through the negotiation process. We point out now, as we did 22 years ago, that the criteria for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveOpinion 88-71
… rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water … of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … added to the user's city tax bill. Under the city's water rent schedule, most residences, including apartments, are …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Social Adult Day Services
… of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply … of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesState Government Accountability - Special Reports
… Special Education Preschool Special Education Audit Initiative: 2020 Annual Report, June 2021 Preschool Special Education Audit Initiative: 2019 Annual Report, May 2020 Preschool Special Education Audit Initiative: 2018 Annual Report, May 2019 Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsBaldwinsville Central School District – Financial Management (2016M-65)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through … with excess funds and update the District’s fund balance management plan to clearly communicate the optimal or … Baldwinsville Central School District Financial Management 2016M65 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys fiscal year FY 2024 preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… schemed to cheat the Medicaid program and diverted money meant to provide healthcare for New Yorkers in need … charging him with health care fraud, grand larceny, money laundering, medical assistance provider prohibited …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidComptroller DiNapoli Releases Municipal Audits
… Fire Association, Inc. – Financial Management (Erie County) Company officials did not adequately safeguard cash … to the company. Town of Cortlandville – Improving Private Property (Cortland County) Town officials inappropriately … total assessed value of $15.5 million. They found that the Assessor granted or subsequently maintained 81 (89 percent) …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsOpinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; …
https://www.osc.ny.gov/legal-opinions/opinion-90-59