Search
Oversight and Monitoring of the Universal Pre-Kindergarten Program
… four-year-olds in New York State with the opportunity for an early childhood education. A new statutory framework … (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, … of good repair and sanitation and to be safe and suitable for children. In January 2014, the New York City (NYC) …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Green Economy Boosts Job Growth in New York
… green occupations, as well as creating additional demand for existing occupations and changing the skills required to … established occupations are seeing an increased demand for skills that are useful for responding to climate change. We need to prepare our …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkOversight of Horizon and Crossroads Juvenile Centers
… York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the safety and … youth within the juvenile justice system. To this end, ACS provides medical, mental health, and case management … the two detention facilities and issue recommendations to ACS management. ACS uses the Juvenile Detention Automated …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersDivision of Housing and Community Renewal Bulletin No. DH-108.2
… of OSC’s automatic processing of the April 2020 DC 37 Retroactive 2% Salary Increase and provide instructions for payments not … used to pay the April 2020 DC 37 RRSU Retroactive Salary Increases to eligible employees not processed automatically: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and expand … credits to businesses in targeted industries in exchange for creating and maintaining specific numbers of new jobs or … aimed at bringing greater accountability to the companies’ for their economic development commitments. ESD requires …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials ensured security awareness training was provided, IT assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-herkimer-madison-boces-2020-99.pdfDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… as well as co-op owners renting out their apartments on Airbnb. “New York is facing a dire shortage of affordable … a 421-unit co-op in Brooklyn; Trinity House, a 199-unit rental building on Manhattan’s Upper West Side; and … Apartments Listed on Airbnb Although Mitchell-Lama rules specifically prohibit occupants from taking payment …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedProgress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfMultiyear Capital Planning Webinar Presentation
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-03-02-2022.pdfCybersecurity Month Passwords
Passwords are one of the most critical controls that help to enable a strong cybersecurity posture. Learn how to help strengthen your municipality’s password practices.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-passwords-10-24-22.pdf2 Degree Scenario Analysis - Shareholder Proposal
Shareholder request that DTE Energy, Dominion Energy and Southwestern Energy detail how they will be impacted by the effort to achieve Paris Agreement's goals.
https://www.osc.ny.gov/files/press/pdf/2-degree-scenario-analysis-shareholder-proposal.pdfAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfCicero Fire District – Financial Condition (2023M-132)
… policy. Obtain an independent audit of the District’s 2021 and 2022 financial statements, as required. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Long-Term Care Ombudsman Program (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman … federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, each state is required to … administratively housed within the New York State Office for the Aging (NYSOFA). The Office’s mission is to serve as …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followScio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust … with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether … were also indications that technological advancements in newer diesel engines may have made the State's testing …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followOpinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): Although the … and, if so, by what procedure and for what term the new trustees would be appointed. For purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Partial Lump Sum Payment – Special 20- and 25-Year Plans
… the number of years you have been eligible to retire. The chart below outlines when various percentages become …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-payment