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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials … appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at 13.93%, and credit, absolute return …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… and Wyoming . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures … that use devices that required testing or update the inventory of devices. Four Departments did not have … regulations. Maintain complete records, including an inventory of businesses and consumer complaints. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… are at increased risk of paying more than necessary for goods and services. Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… properly record, deposit, remit or report collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … of school real property tax receipts were not date stamped when they were received. As a result, the potential for …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Understanding Your NYSLRS Membership
As a NYSLRS member its important to understand how your membership works and what benefits you are entitled to receive
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipSelected Management and Operations Practices (Follow-Up)
… allocated by the action of NYPA's Board of Trustees. Section 2896 of the Public Authorities Law requires NYPA to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… July 7, 2015 to September 26, 2017. Background The Act was signed into law on July 7, 2015, establishing policies to … an amnesty policy for alcohol and drug use; a students’ bill of rights; and comprehensive training requirements for … annual incident data. SED must also issue a report to the Governor and Legislature regarding the incident data …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actTrash Can Free Stations Pilot Program
… effectively evaluated the various Phases of the Trash Can Free Stations Pilot Program, intended to improve … In October 2011, Transit’s SEO began the “Trash Can Free Stations Pilot Program” (or Pilot Program) to reduce …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programDiNapoli Releases July State Cash Report
… State income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total tax collections slightly above updated projections this … the first month in this fiscal year that personal income tax collections outpaced those from last year, which is a …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide … these changes. Background The following changes were made in PayServ to accommodate the conversion to the new SFS Chart … . OSC Actions OSC will work with agencies to assist in changing any PayServ queries needed related to the Chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewidePurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… and cooperative housing to middle-income families. The New York City Department of Housing Preservation and Development … 1, 2016 and August 31, 2017, Linden Plaza made total vendor payments of approximately $33 million; $22.3 million …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… and nearly got away with it,” said DiNapoli. “She had keys to the cash register and went on a spending spree, even going … period of five years, Bailey used various village accounts to write $106,000 worth of checks to herself or to pay her personal obligations. This included …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kPrivacy and Security of Student Data
… all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school … November 2022. About the Program The Department is part of the University of the State of New York, one of the most … include oversight of more than 700 school districts with 2.4 million students. The Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataNY State Comptroller Announces Appointment of Emerging Managers Director
… business entities) conference to give investment professionals the opportunity to gain a better understanding … Topeka Capital Markets and Citi Institutional Client Group. Throughout his career, he has built strategic …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… [read complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute … collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the … Insurance Law and relevant case law, when a fire district’s fire department is comprised of both paid firefighting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 99-15
… Property Tax Law, §102[20]). Taxes are imposed on the taxable assessed value of real property (see Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report , Noise in … The report maps noise trends and patterns over six years of 311 complaints and examines the efforts to address them. "Noise in New York City is a significant quality of life and public health concern," DiNapoli said. "This …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 95-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police … increases pursuant to General Municipal Law, §207-m. You have asked whether an individual appointed either …
https://www.osc.ny.gov/legal-opinions/opinion-95-11