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Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… complete report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted …
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)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Port Washington Union Free School District – Payroll (2025M-38)
… $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The … maintenance, security and transportation employees a total of $19 million during the audit period. Audit Summary … security and transportation employees that were paid a total of $19 million during the audit period. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Former Fire Co. Treasurer Admits Stealing $24K
… exposed her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… three fiscal years. The debt service fund and most reserve funds are not being used, and the repair, retirement, … ensure they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOpinion 2008-2
… to office. 1 Article 18 of the General Municipal Law (§ 800 et seq .) contains provisions of law that relate to … town officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a municipal officer or employee has an "interest" in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m … Municipal Law, where the defendant in a criminal action is convicted of a lesser included or different offense than … originally charged. You ask whether a county treasurer is required to refund the fee prescribed in section 99-m of …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Assistance (OTDA) in implementing the state’s Emergency Rental Assistance Program (ERAP), according to a new report … 2021, $108.8 million has been disbursed from the Emergency Rental Assistance Fund, reflecting payments and support for … fewer than 15 percent of the 1.2 million low-income rental households in New York City alone. Of the applications …
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
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysAccounts Payable Advisory No. 49
… 2018: Chapter Name Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts the Scheduled Due field … applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followCity of New Rochelle - Elevator Inspections (2018M-62)
… were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New … and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, track and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… Andover Central School District Financial Management 2018M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown of Western - Supervisor’s Records and Reports (2022M-184)
… - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Western Town Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Silver Creek Central School District – Financial Management (2022M-153)
… 2021, maintained a surplus fund balance that exceeded the legal limit of 4 percent by approximately $7.1 million, or 27 … Reduce surplus fund balance to comply with the statutory limit. Reduce overfunded reserves in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… NYSLRS cannot release member account information without a signed authorization and release from the member. The authorization must: Specifically … to be released. NYSLRS will not accept a general release. Alternatively, the information may be obtained by …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefits