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Fire Safety (2015-MS-1)
… fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … plan and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at … that cities, counties, towns and villages are responsible for enforcing the New York State Uniform Fire Prevention and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… Comptroller Thomas P. DiNapoli. “Higher tax collections for the state primarily reflect strong personal income tax … which was $5.9 billion, or 10.8%, higher than last year for the same period, primarily due to higher Medicaid costs. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Lansingburgh Central School District – Purchasing (2017M-173)
… authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background The Lansingburgh Central School District is located in Rensselaer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $125.2 … Adopt budgets that include realistic estimates for expenditures. Formulate a plan to use excess fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… internal controls over service provider agreements for the period of January 1, 2012 through October 7, 2013. Background Orange County has a population of approximately 374.500 within an 812 … quarterly reports as required by contract. The Department does not have evidence that proper contract monitoring is …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Malone Central School District – Payroll (2017M-278)
… has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during … appropriate oversight. We commend District officials for establishing a well-designed system for processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Multiple Dwelling Property Inspections (2018-MS-1)
Multiple Dwelling Property Inspections 2018MS1
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … on the general fund's financial condition. … Elba Central School District Financial Management 2018M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Village of Canastota - Board Oversight (2018M-256)
… work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Special Disability Benefits – Career Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… at 5 percent per year); or Leave your contributions in your account and qualify for a retirement benefit when you …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsThe New York State Procurement Integrity Act
… law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee … of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers and …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key … did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims … provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18