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Brownfield Cleanup Program
… Conservation (DEC) is effectively administering and monitoring the Brownfield Cleanup Program in accordance … substances may pose a range of hazards to human health and the environment, but left vacant, contaminated sites can also diminish property values and threaten the economic viability of surrounding …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programCity of Lockport – Budget Review (B22-1-8)
… an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as … City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. For 2022, City …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Agencies Bulletin No. 1772
The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W2 statement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… Thomas P. DiNapoli today announced that after 16 years of distinguished service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York … Retirement Fund. DiNapoli also announced the appointment of Louis Dubin, a member of REAC since 2003, as the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeClaims for Deceased Owners and Estates
… that appear online are at least $20 or one share of stock. How to Prove Ownership Provide documentation that the … Documentation for examples of accepted proof of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, … court-appointed representative may complete the claim. See How to File an Estate Proceeding below for more information. …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesJune 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … bonds on each bond maturity date rather than an earlier "call date". How is an advance refunding reported in financial …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance … from January 2016 to March 2020. About the Program In 1997, MTA implemented the ACE system, a performance …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released today … revenue may push some local governments closer to the edge of a fiscal cliff according to a report released today …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … were incorrectly paid under the Commercial Plan instead of the Medicare Rx Plan. We found the misprocessing of claims …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugDiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller Thomas P. DiNapoli and William … Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and 2021, the … and other COVID-19 pandemic-related challenges. The New York State Comptroller's office issued a report showing …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed … To determine if the Department of Health improperly paid Medicaid managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … BOCES delivers more than 80 education and administrative services to its component and participating districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesVillage of Sinclairville – Water Operations (2014M-362)
… water was due to other municipal use (e.g., flushing water lines). The Board has not established policies … water consumption for municipal usage, such as for hydrant flushing and firefighting. Develop and adopt policies for the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362DiNapoli: Tax Cap Below Two Percent
… inflation or 2 percent with certain exceptions, including a provision that allows municipalities to override it. The … the 2021 fiscal year is the first time municipalities with a fiscal year ending on Dec. 31 had their levy growth capped …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… The audit also determined: 112 disbursements or credit card charges totaling $504,506 did not have both an itemized … School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollCredit for Military or Additional Service – State Police Plan
… You may be able to receive credit toward your retirement benefit for military service or … in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement benefit for your military … most 20- and 25-year retirement plans. Because service credit is a factor in calculating a NYSLRS retirement …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… a member of NYSLRS, or another public retirement system in New York State, your service may be recredited and your date …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceEmployer E-News Archive — 2024
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2024 Reminder: … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfOversight of Campus Foundations
… assets totaling $2.1 billion. Two foundations, Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, … have not been audited by OUA since at least 2007. SSA does not routinely obtain or review certain available … who return to public employment. Key Recommendations Work with campuses to ensure all foundation contracts are …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundations