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Westchester County - Financial Condition (2018M-151)
… Westchester County Financial Condition 2018M151 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Orchard Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollDalton-Nunda Central School District – Financial Management (2020M-92)
… budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Southern Cayuga Central School District – Financial Condition (2020M-77)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Village of Fort Plain – Leave Benefits (2020M-101)
… established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit … employee leave records. Leave used and compensatory time (comp time) earned was not always properly recorded or …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Hammond Fire District – Board Oversight (2024M-151)
… adopted required policies and completed required training. Key Findings The Board did not adequately monitor … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Village of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… restrooms. Six components at the Animal Shelter, such as doors that can be opened with five pounds of force. Five … Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30State Comptroller DiNapoli Releases School District Audits
… Access Controls (Steuben County) District officials did not ensure that network access controls were secure and did not establish written policies or procedures to add or disable user accounts and permissions. The district … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… more critical as the district moves to increased reliance on a remote learning environment and administrative …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee accessing … Allowance Certificate, OSC has created the following warning message that will display prior to saving the … To inform agencies of the new warning message that will display when an employee accessing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… light and recover their ill-gotten gains.” Press Release DA Hoovler Announces Felony Guilty Pleas In Orange County …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaState Agencies Bulletin No. 297
… Purpose To explain an automatic dues and agency shop fee increase. Affected Employees Employees represented … 10, 2002. OSC Actions The CSEA Dues code (201) and Agency Shop code (212) will be increased based on Annual Salary … over $18.04 Associate Membership $2.00 Dues and Agency Shop fees for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Opinion 2008-2
… proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered … proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. You … a contract under which the members business delivers road salt to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… originally deposited such money. Upon a termination of the case at the trial level with a dismissal or acquittal, the … Law also provides that "upon a termination of the case at the trial level with a dismissal or acquittal" … Ann., 1986, p 128). Section 99-m does not define the word "case", but CPL, §1.20(16) defines a "criminal action" as: (a) …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… for the program. With unemployment in New York City close to double the national average, 10.1% in June of 2021 … system and better assist tenants who require follow-up documentation. DiNapoli also urged lawmakers to extend the … of income on rent. Hispanic and Black households make up disproportionate shares of New York City low-income renter …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli Report Identifies Trends in Causes of Subway Delays
… June 2024. 44 major incidents were caused by subway car problems in 2023, 12% lower than in 2019. The number of … on the E, F and R lines. The fact that subway car problems are the fastest rising cause of major incidents …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… The authorization must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify … State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefits