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City of Olean – Budget Review (B17-1-3)
… accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Opinion 2001-15
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution … of taxable real property aggregating at least one-half of all taxable real property of the district owned by resident … aggregate at least one-half of the assessed valuation of all the taxable real property of the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… Apple, McDonald’s, Nike and Twentieth Century Fox, to report on their inclusion of people with disabilities … “We want the companies our pension fund invests in to be desirable places to work for everyone,” DiNapoli said. “Studies have shown …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionHomeless Outreach Program at the Metro-North Railroad
… Purpose To determine whether the Metro-North Railroad (Metro-North) has appropriate … States. As of December 2017, Metro-North had 123 stations (not including Grand Central Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New York [Manhattan], …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… less dangerous as a result of a jury trial or subsequent hearing can be released to the community, but remain subject … (SIST) supervision regimen, and are referred to as respondents. Under SIST, Parole Officers closely monitor respondents’ compliance with court-ordered conditions of their release. The Act requires …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentOperational Advisory No. 13
… is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General Ledger will be open … are initiated close to month end with an accounting date in a period that is about to be closed should be monitored. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is … costs are allowable, supported, and program-related. The audit covered the period from July 2020 through June … substance abuse disorders, at its 200-bed Magnolia House Women’s Shelter (Magnolia) for the period from July …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenuePulaski Academy and Central School District – Financial Condition (2016M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 … 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Depew Union Free School District – Financial Condition (2016M-229)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. … Depew Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229State Agencies Bulletin No. 1042
… To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … 2011. An additional deferment is available to employees 50 and over. These employees can defer up to $5,500 in catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1042-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1215
… SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees Deduction Code Narrative … SRA and TDA deductions for employees whose status is Retired, Terminated or Deceased by end dating the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 951
… contribution balance of zero (0) for 2010 as reflected by the blank Goal Balance field. OSC will terminate all … employees whose status is Retired, Terminated or Deceased by end dating the deduction. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees Deduction Code Narrative … SRA and TDA deductions for employees whose status is Retired, Terminated or Deceased by end dating the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1369
… SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees Deduction Code Narrative … SRA and TDA deductions for employees whose status is Retired, Terminated or Deceased by end dating the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1292
… SUNY Tax Deferred Annuity Affected Education Department, School for the Blind and School for the Deaf Employees Deduction Code Narrative … SRA and TDA deductions for employees whose status is Retired, Terminated or Deceased by end dating the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1292-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 90-45
… contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact and not mere opinion, efficiency or economy will be served. … 984, McKinney's Session Laws of 1957, p 2197). It is not a function of this Office to approve or disapprove particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Capital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority … and Heavy Industrial Parks. The assets operate in tandem to advance the Authority’s mission, which is to create sound …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceSubway Wait Assessment
… Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s progress toward its goal of … Journey Time. With the introduction of these new metrics, WA became a “legacy indicator,” but continues to be reported … According to Transit Operations Planning (OP), subway WA is calculated at time points, which should consist of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Comptroller DiNapoli Releases Audits
… a fleet of 1,950 non-revenue service vehicles used to support transit operations. Despite an estimated value of … need for more repairs. Also, there was no inventory system to track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. Notably, for the audit period, maintenance …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violations