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City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial … information to adequately manage operations. Key Findings City officials did not maintain accurate and complete … Determine whether the City of Johnstown City officials maintained accurate and …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Opinion 90-57
… to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award program) -- Villages (authority and procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-90-57State Agencies Bulletin No. 1662
… Purpose To provide information and instructions regarding the following: Contract Pay and … PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid based on the … To provide information and instructions regarding the following Contract Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1662-restoration-contract-pay-and-additional-pay-21p-institution-teachersSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… between New York and New Jersey, the Port Authority Bus Terminal in Manhattan, the George Washington Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andOpinion 89-30
… We suggest, however, that appropriate officials of the New York State Department of Taxation and Finance and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Kortright Rural Fire District – Financial Activities (2022M-51)
… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51State Agencies Bulletin No. 2398
… An additional deferment is available to employees age 50 and over. These employees may defer up to $8,000.00 of age 50 catch-up contributions in addition to their regular … select Terminate on Coverage Election panel. For New York State Education Department, School for the Blind, School for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOperational Advisory No. 22
… after the Enterprise Enhancement (EE1) project upgrade in functionality. The following summarizes some of the benefits and efficiencies in P2P operations facilitated by EE1. Contracting Contract … Procurement Purchase orders – Business changes result in the purchase order truly representing the request by the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryState Police Bulletin No. SP-251
… retroactively to April 2023, 2024, and 2025 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17. Effective Dates: The retroactive … Supplemental Location Pay, and Expanded Duty Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Police Bulletin No. SP-256
… Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between New York State and the New York State … End Date: Leave blank In addition, OSC will automatically update any eligible subsequent rows. Automatic Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… wages citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by nearly one-third from March … retailers, have experienced the most growth in taxable sales of any subsector during the pandemic. Nonstore …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Borough of Manhattan Community College – Controls Over Bank Accounts
… College (BMCC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers BMCC bank accounts for the period January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsOversight of Drug Disposal
… practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … The disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to … Local sales tax collections dropped 244 percent in April …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownOperational Training and Medical Assessments of Train Crews (Follow-Up)
… of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2016-S-26 ). About the Program The … Induction Training, where they learn how to operate trains in revenue and non-revenue road service in a yard or …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Fiscal Reports (CFRs). For the three fiscal years ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported … of waste, abuse and in some cases criminal conduct. As a result of these findings and at the request of DiNapoli, the … for preschool children with disabilities at least once by March 31, 2018. OSC has completed 71 audits of preschool …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesOpinion 91-35
… 1991 Stephen W. Kretz, Esq., Village Attorney Village of Amityville …
https://www.osc.ny.gov/legal-opinions/opinion-91-35New NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programOversight of Language Access Services
… provides a broad range of services including inspecting food establishments, conducting studies of health inequities … access. Telephonic interpretation must be available in at least 100 languages, and on-hand translations of key … access to City services. DOHMH conducts inspections of food establishments in the City, many of which are owned or …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without broadband internet (27.3%). The Bronx and Brooklyn faced the highest average price for monthly … in Queens and one of ten in Manhattan. In Staten Island’s North Shore, 28% of households have no broadband access, the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nyc