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Berkshire Fire District - District Operations (2020M-40)
… could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… school (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Opinion 90-42
… discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption … -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Oversight of Water Supply Emergency Plans
… follow-up actions occur. The audit covered the period January 2017 to January 2023 for the Department and April … or safety. Water and wastewater systems are among the 16 identified critical infrastructure sectors. Subsequent … plants and, in some cases, succeeded. There are nearly 9,000 public water systems in New York State, including more …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansNYS Common Retirement Fund Announces First Quarter Results
… state fiscal year 2017-2018 was 2.9 percent for the period ending June 30, 2017, with an estimated value of $197.1 … state fiscal year 20172018 was 29 percent for the period ending June 30 2017 with an estimated value of $1971 billion …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Attending a political party rally/candidate forum Board and committee meetings for private organizations Socializing …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesLimitations – Special 20- and 25-Year Plans
… Your FAE calculation may be limited based on your tier. Earnings above the limit will not be included in your … For examples of how the limit is calculated, visit our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… Counties across New York aren’t getting the timely data they need to help them prevent suicides, according to an … efforts to implement the recommendations made by the New York State Suicide Prevention Task Force to ensure timely … Counties across New York arent getting the timely data they need to help them …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … A Direct Journal Payment is used to record payments received by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Central New York Economy Slowly Improving
… jobs tend to be well paid. Food manufacturing operations (milk, yogurt, cheese, fruit and vegetable products) have also …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingChurchville-Chili Central School District – Procurement (2025M-18)
… to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Town of Wawayanda – Financial Operations (2024M-160)
… $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight. The Board adopted … fund operations during our audit scope period. The Board did not effectively manage the Town’s fund balance over the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Monitoring of Construction Management
… Objectives To determine if the Office of General Services (Office) is adequately monitoring … 2021. About the Program The Office facilitates the work of State agencies through the provision of architectural, engineering, and construction management … To determine if the Office of General Services is adequately monitoring construction …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… progress in repairing and modernizing the regional transit system, but a great deal of work remains and … Thomas DiNapoli. “Millions of New Yorkers rely on the MTA transit system and while it is in far better condition than … since 1982, the MTA has not restored the entire transit system to a state of good repair because it has not …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionDiNapoli Launches Audits on School Safety
… injuries. In May, 10 people were killed and another 10 injured by a student at a Santa Fe, Texas, high school. In …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … A 50yearold Georgia woman Sandra Smith was sentenced to over a year in federal prison and ordered to pay full …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysVillage of Maybrook – Water Operations (2013M-121)
… the water bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented … manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… developmental needs require particular attention and care," said District Attorney Cyrus Vance. "Instead of … costs included on the reports must fully comply with the guidelines in SED’s Reimbursable Cost Manual. As part of his …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesNYS Comptroller DiNapoli Announces Coal Investments Under Review
… reporting; and increasing revenue from low-carbon or green technologies. Companies that fail the Fund’s assessment …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-review