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Access to Preschool Special Education Services
… Initial evaluations must be completed within a time frame that allows the Individualized Education Program (IEP), … have it implemented by their third birthday. These reviews cover 1/6 of the State’s school districts on a 6-year …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesState Agencies Bulletin No. 2284
… in the annual cash out. The payment is calculated at the straight time rate based on the employee’s salary on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outOperational Training and Medical Assessments of Train Crews
… for Conductors. Revisits may be required as determined by medical personnel. Federal regulations also require annual …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsManagement of Selected Special Revenue Funds
… causes. More recently, the fund for organ donation (the Life Pass It On Trust Fund) has also begun to benefit from a … or raise awareness of their existence. Officials also do not report to the public on how the funds are used and only monitor fund activity when …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsPerformance of the Excelsior Jobs Program
… firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments … in their formal agreement before receiving tax credits. The audit covers from July 1, 2010 through September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programSelected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and if not, whether the … To determine whether the contractor operating the MTANew York City Transits …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes … Whether Real Property Tax Law RPTL 987 requires town tax collecting … officers to mail to the county a notice of unpaid taxes with respect to countyowned real property liable for …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Controls Over the Empire State Supportive Housing Initiative
… address the needs of the various populations to be served by both the Office and the other State agencies under ESSHI. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeEnforcement of Article 19-A of the Vehicle and Traffic Law
… of Motor Vehicles (Department) takes adequate steps to identify motor carriers that must comply with Article 19-A of … does not use all readily available information to identify entities that may be subject to, but are not … in the Program, as warranted. Develop a process to identify motor carriers using all relevant information that …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawSUNY Bulletin No. SU-334
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… in 2025, exports declined to almost one-half of New York’s trading partners. Among the highest declines were in exports to Canada, the state’s most significant trading partner. Exports of more than two-thirds of product … billion. While Belgium is not one of the state’s largest trading partners, it had the third largest decline in exports …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial … for Propriety After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the … to comment and specify the circumstances that resulted in unemployment. Managers should review these notices promptly …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsCity of Yonkers – Budget Review (B24-6-6)
… appropriations for police overtime, life/health/dental insurance, employee retirement, firefighting overtime and social security that are likely underestimated. Does not include an appropriation for contractual … a contingency appropriation, which limits flexibility to cover any unanticipated expenditures or revenue shortfalls. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… , Crown Point Central School District [pdf] , Dover Union Free School District [pdf] , Eden Central School … [pdf] , Goshen Central School District [pdf] , Greenport Union Free School District [pdf] , Harborfields Central … , Malone Central School District [pdf] , Port Washington Union Free School District [pdf] , Rye Neck Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Department’s annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant … financial operations. Finally, the Treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … collected by the Village. The Village relies on its IT systems (including its IT assets and network) for Internet … did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures. In …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Village of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Municipal & School Audits
… $77,093 in a timely manner. State law requires collections to be deposited within 10 days of receipt. Without detailed … Funds (2024-C&T-7) Auditors found the county clerk’s register did not include an action ordering the county to … that detailed which outlets were exempt from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… school and local government audits have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities Audit … The follow-up review was limited to interviews with town personnel and inspection of certain documents related to … capital reserve funds to save funds for asset replacement. Middle Country Central School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits