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Capital Planning (Follow-Up)
… and whether its capital plans ensure the highest priority facility needs are adequately addressed. During our audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWebsite Accessibility
… of MS-PowerPoint to view MS-PowerPoint files. WinZip Zip files are single files, sometimes called "archives", that … one or more compressed files. Files with this extension (.zip) require the WinZip to open and extract them. …
https://www.osc.ny.gov/help/website-accessibilityProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program (the … Freeze program) beginning in levy year 2014. Each of these credits are intended to offset the cost of property or school …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s … The purpose of our review was to assess the City of Fultons City progress …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… of Corrections and Community Supervision (DOCCS) is not adequately monitoring the state’s most dangerous sex … Rochester and Syracuse. Under state regulations, DOCCS is responsible for closely monitoring sex offenders’ … state Department of Corrections and Community Supervision is not adequately monitoring the states most dangerous sex …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… a town board resolution "establishing or extending a fire alarm or a fire protection district, or consolidating two or … protection district, or dissolving a fire district, a fire alarm or fire protection district" must be filed with the … relative to the establishment and extension of fire alarm and fire protection districts situated within certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an … Other findings of the analysis include: Fares and tolls have risen much faster than inflation over the past six … needs with non-bond proceeds. The MTA plans to allocate $2.7 billion in operating budget resources to fund capital …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… not be ‘readily achievable’ now, due to differences in the Mayoral administration, funding priorities, and staff.” Report NYC Dept. of Parks & Recreation: Park Accessibility for People With Disabilities NYC Dept. of Parks & Recreation: Compliance with ADA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… local departments of social services and homeless shelter providers to make sure those entering the shelters are being … to get the services they need and transition to permanent housing, according to an audit released today by State … enough to ensure local social service offices and other providers are providing them with the services they require …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … of Lake George – Records and Reports (Warren County) Due to the treasurer and former secretary not properly …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) … failures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. … The New York State Department of Environmental Conservation DEC …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesHoltsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Unexpected Delays and Events
… It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic Terminal, Brooklyn; and … public via phone, web, customer email, tweet, postings on station message boards and displays, MTA’s Train Time phone … LIRR. The tracks and tunnels used by the LIRR from Penn Station in Manhattan to Sunnyside in Queens are owned, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in … intelligence (AI) in employment decisions, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … New York Citys Department of Consumer and Worker Protection DCWP is falling short in …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirSyracuse City School District – Claims Audit Process (2016M-290)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … In some instances, purchase orders are not issued prior to ordering goods or services. Key Recommendation Ensure that … officer generates and approves purchase orders prior to the District ordering goods and services that require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290State Agencies Bulletin No. 673
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-planState Agencies Bulletin No. 1069
… contact Buffy Horan of the Public Employees Federation at 518-785-1900 Ext. 350, or by e-mail at [email protected] . Questions regarding this Bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifePelham Union Free School District – Reserve Funds (2015M-366)
… $67 million. Key Finding The retirement contribution reserve fund balance increased by more than $2.2 million from … that the excess funds in the retirement contribution reserve account are used to fund operations in a manner that … Pelham Union Free School District Reserve Funds 2015M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271