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City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 … Center, such as accessible parking spaces with signs and marked access aisles, interior signs with raised …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… Objective To assess the extent of implementation of the four … in 2008, the Act requires covered employers to give early warning to employees—defined as at least 90 days' … as their families and communities—by giving them time to transition, seek new employment, and enter workforce training …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… pandemic hit New York, for weeks ending in late February and early March 2020, statewide UI claims averaged around … self-employment or certain other reasons. (Due to the PUA and other factors, the numbers of workers claiming … of benefits for the first six weeks shown in the graph and continued to fund the largest numbers of claims into …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Alexander 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/files/local-government/audits/pdf/alexander-2020-64.pdfOpinion 91-13*
… constituting indebtedness for purposes of the Constitution and Local Finance Law); (as distinguished from installment … which shall be suitable for manufacturing, warehousing, research, civic, commercial or industrial purposes ... and … not include convention centers, housing facilities or medical facilities which are predominately used for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Town of Fort Covington - Justice Court Operations (2018M-234)
Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-covington-jc.pdfTown of Charlton – Procurement (2022M-5)
… used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials: Made 17 purchases, totaling … seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, if …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… State Comptroller Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon today announced that Dennis Mosesman and Elsie Mosesman have been indicted on charges including … Grand Larceny in the Third Degree, a class D Felony, and Offering a False Instrument for Filing in the First …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateGates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/gates-chili-2019-53.pdfGrowing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdfVictor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/victor-2019-62.pdfVillage of Hilton - Financial Management (2020M-31)
Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/hilton-2020-31.pdfHerricks Union Free School District – Overtime (2019M-127)
… Determine whether District officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid … More than 40 percent of these absences were preapproved and with appropriate scheduling these overtime payments could …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Reporting Regulation for Elected or Appointed Officials
… work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) … that consists of a daily record of actual time worked and time charged to accruals, shall record his or her work … such elected or appointed official shall include the start and end time of each activity performed. The elected or …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdf