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Language Access Services
… Objective To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including … 2021, amended Executive Order 26 and increased the number of languages that vital documents were to be translated into …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesOperational Training and Medical Assessments of Train Crews
… network. New York City Transit (Transit), one of the MTA’s constituent agencies, operates bus and subway service within the City of New York. SIR is a subsidiary agency that operates a … separate operating unit, reporting to Transit’s Department of Subways. Train crews consist of two members: a Locomotive …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Valley Stream Central High School District – Capital Assets (2025M-16)
… had replacement costs totaling $85,400, were approved for disposal by the Board. Furthermore, these assets could not be … the District’s controls for the monitoring, accounting and disposal of capital assets. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … clerk and surrogate's court were up-to-date and complete, with no material discrepancies. The commissioner established …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … long as the particular training program provides the type of conditioning necessary for the firefighters to efficiently … training sessions for active volunteer firefighters of the fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
… of section 109-b states that, if an authorization for the issuance of obligations to finance the equipment, machinery … in the same manner as provided for such referendum on the issuance of obligations" (emphasis added). General Municipal … similarly provides that if the authority for the issuance of obligations to finance the equipment, machinery …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has … March 2019 to July 2021 for WEX fueling data and the month of March 2021 for Fuelmaster information. About the Program … is responsible for the confinement and rehabilitation of approximately 30,500 individuals in custody and the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesMorristown Fire District – Board Oversight (2025M-101)
… Secretary-Treasurer serves as the District’s chief fiscal officer and is responsible for receiving and … District funds are disbursed. During the 2024 fiscal year, the District received 25 collections totaling $422,670 … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… DiNapoli said. “While the current financial situation is positive, we still need to see how holiday sales and Wall … which was 4.3 percent, or $3.1 billion, over collections for the same period last year. Miscellaneous receipts … called Open Book New York ( http://www.openbooknewyork.com/ ). …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… (DASNY) for the past four years overstated the amount of business it did with minority- and women-owned business … women-owned businesses and need to improve the accuracy of reporting program results.” State law requires state … and public authorities to promote the participation of minority- and women-owned business enterprises in their …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … March 1, 2013 through February 6, 2015. Background Transit is a constituent agency of the Metropolitan Transportation … conformance with the headways (time between trains) in the official schedule. The assessment determines the number of …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer County Industrial … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Population and Demand for Services New York’s population of people aged 60 and over is projected to reach approximately 5.5 million by 2030. Nearly 70% of adults over 65 are expected to need some form of long-term care during their lifetime. Federal funding that …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are … so that only eligible students receive the benefit of a lower tuition, according to an audit by Comptroller … found that many campuses had little or no verification of residency for SUNY graduate students, resulting in tuition …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsOpinion 89-24
… district's code of ethics. You ask whether a person who is a member of the board of education of a city school … the teachers in the school district of which he is a board member; (2) the person is president of the local teachers association of another … Whether a person who is a member of the board of education of a city school …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-34
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge … and remit the surcharge payments to the Justice Court Fund in the State Comptroller's Office. You have inquired with respect to the mandatory parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34XI-A.9 Receiving – XI-A. Purchasing
… model type, size, unit of measure, and that the goods are free from defects or damage. For services, the agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingState Agencies Bulletin No. 1414
… schedule. Note: Exceptions to the above may apply if it is determined an employee’s salary does not reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … of the four recommendations included in our initial audit report Improper Medicaid Managed Care Payments for Durable …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-and