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DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… cost burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller … Previous reports focused on poverty and food insecurity. “For too many New Yorkers, finding and keeping an adequate and … 2.9 million households paying 30% or more of their income for housing. This constituted 38.9% of households, the 3 rd …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… 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 … should be coordinated for approval with OSC-BSAO by emailing [email protected] . Attachments: The … Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsScarsdale Union Free School District – Overtime (2022M-105)
… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Albany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Oversight of Water Supply Emergency Plans
… it is suitable for people to drink. Its Bureau of Water Supply Protection (Bureau) is responsible for providing … 95% of all New Yorkers receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) requires community water systems that supply drinking water to more than 3,300 people (Water …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Newark Central School District – Employee Benefits (2024M-40)
… complete report – pdf] Audit Objective Determine whether Newark Central School District (District) officials … Determine whether Newark Central School District District officials accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Longwood Central School District – Overtime (2021M-126)
… did not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Oil Spill Fund
… an oil spill (including gasoline, kerosene or home heating oil), you should report it within two hours to the …
https://www.osc.ny.gov/about/oil-spill-fundDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than … receipts; water and sewer fees; and parking summons fees. “I‘m dismayed that we continue to uncover local officials who …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to help ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no … that only authorized employees were provided with a user ID. The Town paid $4,991 for fuel that was obtained by a … they are appropriate Town purchases. Require that user ID’s only be assigned to employees with a routine need to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Homeless Services Housing Needs Assessment (Follow-Up)
… To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial … To assess the extent of implementation as of June 2025 of the seven recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followAkron Central School District - Financial Management (2018M-195)
… the statutory limit by approximately $1.2 million, or 4 percent. The Board annually adopted budgets with … reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same … with statute. Adopt realistic budgets based on historical or other known trends. Review reserves to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Victor Central School District - Financial Management (2019M-62)
… reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt … estimates for revenues and appropriations and the amount of fund balance and reserves that will be used to fund … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62DiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines … some other states. It had to hire temporary employees to do the surveys because it was understaffed. When DOH did get … deeper in stressful times. We applauded the heroism of the doctors, nurses, EMTs, and all frontline workers from the …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli Report Highlights MTA's Significant Needs
… needed to upgrade New York’s regional transit systems and highlights the urgent need for the MTA to state its … needed to upgrade New Yorks regional transit systems and highlights the urgent need for the MTA to state its …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsOverview – Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … can include, but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular …
https://www.osc.ny.gov/retirement/publications/1512/overview