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Town of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports for the period … August 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of … criminal, civil and small claims cases brought before it. The Town Justices’ (Justices’) principle duties involve …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Opinion 97-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the local law providing for the experience rating, or the county's rules and regulations. You ask whether a … become a participant in a plan established in the county, or, in the case of a public corporation . . . located in more …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Escalation – Article 14 Benefits
… each April at a rate equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. …
https://www.osc.ny.gov/retirement/publications/1644/escalationOpinion 2000-9
… generally constitutes a mere gratuity and an improper gift of public moneys (see, e.g., 1988 Opns St Comp No. … (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned but … it is our opinion that the payment would not constitute a gift because the executive director would be earning the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… choices, the city should be preparing for scenarios where all of its resources -- federal, state, and local – may be …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeHunter-Tannersville Central School District – Financial Condition (2013M-376)
… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings … if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376DiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between January … from January 2023 to January 2024, more than four times the rest of the nation. The large spike was driven by New … a New York City problem, it is impacting communities all over the state. New York needs to examine how it’s using …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkTown of Cambria – Capital Projects Financing (2017M-161)
… May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population of approximately … Transfer comfort station BAN proceeds improperly deposited in the general fund to the debt service fund and use it to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Unified Court System Bulletin No. UCS-153
… 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 116XX, 117XX, 118XX Suffolk County 117XX (except 11719, 11764, 11778, 11786, 11789 & 11792) Westchester County 105XX, 106XX, 107XX, 108XX Rockland County 10901, 10911, 10913, 10920, 10923, 10927, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-153-prepaid-legal-service-benefit-unified-court-system-ucsVoluntary Compliance Self-Audit Checklist
… provided. If it appears that your company may be holding unclaimed funds, we will send the contact an enrollment email …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-self-audit-checklistArea #7 – Access Controls – Information Technology Governance
… to limit who can view electronic files containing employee names and Social Security numbers. The first step in … access by immediately disabling unneeded user accounts and removing unneeded user permissions. For example, former … evaluated and any account that cannot be associated with an authorized user or process should be disabled. After an …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsCompliance With Payment Card Industry Standards (Follow-Up)
… a developed information security policy that addressed all of the requirements in the PCI DSS, and the Authority …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followCapital Asset Management
… to ensure that they have proper inventory controls in place to safeguard assets and that they are properly … reporting, accountability, and operational efficiencies in managing these assets, the State established the Statewide … (SFS AM) to house and maintain capital asset information in a single master file, providing auditable information in …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementTown of Guilford - Justice Court Accountability (2018M-248)
… liabilities and compare it to reconciled bank balances. Pay unidentified funds to the JCF. The Board should: Consult …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Audit of the Tuition Assistance Program at CUNY Medgar Evers College
… eligible students. Schools receiving TAP payments certify student eligibility. For the three academic years ended June … not approved by the State Education Department, one student who did not meet the citizenship requirement, and one student for whom we found insufficient proof that she …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeGetting the MTA Back on Track - August 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-summary-report.pdfAlbany Water Board – Software Management (2020M-159)
Determine whether software installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/albany-water-board-2020-159.pdfMetropolitan Transportation Authority: Ridership Trends - January 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2010.pdfMetroPlus Health Plan: COVID-19 Enrollment Trends
MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals (H+H).
https://www.osc.ny.gov/files/reports/osdc/pdf/metroplus-health-plan.pdfNew York City Employment Trends - April 2019
New York City is experiencing its largest and longest job since the end of World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2020.pdf