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Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfLocal Sales Tax Collections, First Half 2014 Compared to First Half 2015
Local Sales Tax Collections, First Half 2014 Compared to First Half 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectiontable0715.pdfHow to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdfSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfThe Importance of Agriculture to the New York State Economy, March 2015
Farms are an essential and diverse part of New York State’s economy, contributing significantly to employment, incomes and tax revenues across the Empire State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-agriculture-2015.pdfResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
https://www.osc.ny.gov/files/local-government/audits/pdf/respondaudit.pdfBorrowing Against Your Contributions – State Police Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 2 Members The following rules apply … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … in an unlocked and unattended cabinet. The cabinet used to store the district’s cash receipts is not locked during …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… The NYPD investigated 1.3 million complaints, made 791 arrests and issued 5,482 summonses. Nightlife and …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… New York state paid more than $100 million in duplicate payments to managed care … New York state paid more than $100 million in duplicate payments to managed care …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… million annually by paying down debt raises questions on how it will find additional savings and revenue to fund … on these efforts, disclose specific actions and identify how they will impact fares and service delivery. “The MTA has … steep fare hikes or service cuts. However, it is unclear how the MTA will avoid these outcomes unless it lays out …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… normal system budget check processing and automatically post to the General Ledger with a source code of “FIC” . The … as needed. For additional instruction on this topic, visit job aid "FBIC" published to SFS Coach. SFS Coach is … be aware of transactions in error with regard to the Office of Operations Events and Deadlines Calendar to ensure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationNew York State Artificial Intelligence Governance
… in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from January 2019 through November 2024. About the Program AI-powered tools have an increasingly significant role in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 95-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … as a result of court ordered assessment reductions and small claims assessment review proceedings. Section 726(1)(c) … section 734(1) provides that refunds resulting from small claims assessment review proceedings must be made in …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Independent Oversight: OSC's Contract Review Safeguards Public Funds
… review. For additional information, read the Comptroller’s report on the Enacted Budget . A common justification for …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOpinion 2003-4
… to adopt resolutions establishing the office of director of purchasing, and to appoint a person to serve as director of purchasing for a term, not to exceed five years, … to be fixed by the board. Section 177-c provides that the director of purchasing "shall make all purchases and all …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … Cohoes City School District – Budgeting (Albany County) For the 2012-13 through 2014-15 fiscal years, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-337
… Bargaining Units: F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CTwho meet the eligibility criteria on … (Bargaining Units F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CT) provides for a Longevity Bonus for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-323
… Bargaining Units: F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CT who meet the eligibility criteria … (Bargaining Units F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY, 87, 86, 88, or CT) provides for a Longevity Bonus for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloCollege Readiness (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report College Readiness Report 2021N1
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-follow