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Bus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four … meet the requirements of Article 19-A, but were allowed to drive buses transporting an estimated 8,400 passengers on … records, and that outdated medical forms were used to certify drivers. Key Finding MTA officials have made …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followAccounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldGreenville Central School District – Information Technology (2021M-156)
… established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Ensure the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board did not perform an effective audit of claims to ensure that purchases were made for Town purposes. The … Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… from taxpayers, including bonuses that were never paid to staff, liquor store purchases and holiday parties, according to an audit released today by New York State Comptroller … ignored the rules and abused taxpayer dollars meant to educate New York’s most vulnerable children,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesOpinion 91-35
… -- Police Chief (amount of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, … who is not a member of a negotiating unit is entitled to a salary increase in at least the same dollar amount as … subordinate who is a member of a negotiating unit, but not to the increase received by an immediate subordinate who is …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Unified Court System Bulletin No. UCS-317
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … criteria by increasing the Annual Addl Earnings amount to the new earnings amount and pay the difference between the … as OTT, Earnings Code ARO must be entered. Please refer to Payroll Bulletin 1893 for more information. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-318
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in … criteria by increasing the Annual Addl Earnings amount to the new earnings amount and pay the difference between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialProvisions for an Accidental Death Benefit – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… (Corporation) officials used a competitive process to procure goods and services. Key Findings Corporation … purchases and guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationLocalities’ Procurements of Paper Ballots
… the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots … report we classify the New York City Board and the County Boards as the “Local Election Boards.” The New York State Board of Elections (State Board) …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsFarmland Protection Program
… Objective To determine whether the Department of Agriculture and … and promoting the Farmland Protection Program to protect agriculturally viable farmland in the State. The … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programState Police Bulletin No. SP-259
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … processing of the 2025 State Police Expertise Pay, and to provide agency instructions for submitting payments not … of Absence/MTS, and Leave of Absence/MLL), and who return to the payroll by 10/31/2026, may receive the payment upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitUnified Court System Bulletin No. UCS-82
… Purpose To explain the change in payment procedures for Judges in order to pay their statutory salary in twenty-six (26) approximately equal payments beginning in calendar year … and the Office of the State Comptroller, a new method for paying Judges was implemented in 2004. Beginning calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Oversight of Complaint Activity
… Purpose To determine whether the Public Service Commission … consistently applies State laws, rules, and regulations to ensure utility consumer protections are enforced, … To determine whether the Public Service Commission …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityCUNY Bulletin No. CU-775
… processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to … employees. In addition, a memorandum dated October 19, 2023, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2023 Uniform Allowance payment for campus security titles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… that lower, not drive up, prices in the grocery store.” Agriculture is an important part of the state’s economy. New … three major programs, the Natural Resource Conservation Service, the Farm Service Agency and Rural Development. These … Actions Threaten to Exacerbate Rising Food Insecurity A Profile of Agriculture in New York State …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accounts