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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
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
… we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value …
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)
… were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations Develop and implement procedures for periodic price accuracy testing. Perform testing in …
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)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
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)
… Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported … action. … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Electronic Reporting
… your report, do not mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 … Online Reporting, do not mail a separate Verification and Checklist Expired Formats and Reporting Methods Excel and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingSelected Management and Operations Practices (Follow-Up)
… 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law the ReCharge New York (RNY) power … not-for-profits that commit to retain or increase New York State jobs and agree to make capital investments in their …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… Institutions are also required to adopt an amnesty policy for alcohol and drug use; a students’ bill of rights; and comprehensive training requirements for administrators, staff, and students. Institutions must … State Education Department: Implementation of the Dignity for All Students Act ( 2016-S-28 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actTrash Can Free Stations Pilot Program
… stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is bagged and stored in refuse … 2012 (two in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 locations, on the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programDiNapoli Releases July State Cash Report
… All Funds receipts were $118.9 million higher than the latest projections and $831.1 million lower than initial … easily accessible on his transparency website Open Book New York . … State income tax collections increased $882 million …
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)
… Objective To determine the extent of implementation of the … The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing to …
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
… For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/altmar.pdf DiNapoli … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Investigations Unit, 14th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kPrivacy and Security of Student Data
… Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ … of Part 121. The Department has not completed a data classification for all the types of information it manages, … 121. Continue to work on completing a full data and asset classification of all current Department systems and data. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 99-15
… by or on behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax Law, §102[20]). …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 to … vast majority of these are handled by the New York City Police Department (NYPD) and the city's Department of …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- … for reasons of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… caused a significant shift in taxpayer movement, with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of taxpayers leaving remained one-third greater … New York’s largest revenue source, with $60 billion in tax liability paid by 10.9 million taxpayers in 2021. Despite the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nyc