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Opinion 90-51
… an individual speaking a foreign language to immediately access translators. County Law, Article 6 (§300 et seq .), … surcharge in an amount not to exceed thirty-five cents per access line per month on the customers of every service … mean the costs "associated with" obtaining and maintaining telecommunications equipment (County Law, §301[8], the …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… of disbursements? Audit Period January 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district board must …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111DiNapoli Releases Fiscal Stress Scores
… York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, State … designation for fiscal year 2021, 11 were also in some form of fiscal stress in 2020. Poughkeepsie was the only one … York State ended their fiscal year 2021 designated in some form of fiscal stress down from 30 a year ago State …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresCase Management (Follow-Up)
… ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case … totaling over $48 million. As of City fiscal year 2025, case management providers are reimbursed based on a … eligible seniors. The audit, which covered the period from January 2019 through October 2022, found that DFTA did not …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followCapital One Bank Accounts
… for MTA capital projects and the management of other real estate holdings. The remaining two accounts had been opened …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Objectives To determine whether tenants living in Mitchell-Lama developments supervised by Homes and … and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted … to misspend funds and fail to provide a safe and clean living environment for their residents. We observed hazardous …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellLife Changes: Membership in a Nutshell
… your date of retirement. To apply for previous service, sign in to your Retirement Online account , go to the ‘My … may wish to speak to a customer service representative, or email us if you have any questions about taxable amounts, … additional service credit based on a date of retirement up to five years into the future. In most cases, these …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… Despite spending about $36 million to reduce the subway homeless population, the homeless … city’s Department of Homeless Services (DHS) has neglected to monitor a non-profit that has repeatedly failed to conduct outreach it was hired for, according to an audit …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationROA Result Calculator – Reporting Elected and Appointed Officials
… month) for an elected or appointed official. You must list the ROA result on a Standard Work Day and Reporting …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorCUNY Bulletin No. CU-118
… Purpose To explain the process for adding a TIAA/CREF retirement election for adjunct … the appropriate Benefit Plan from the drop down list. This selection should be identical to that in the employee's … This bulletin explains the process for adding a TIAACREF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsRFQual0001 – Medical Examiner Management Services
… (“OSC”), as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS”) and as authorized by the Retirement and Social Security Law, is seeking to contract … the State Comptroller as Administrative Head of the NYSLRS and as authorized by the Retirement and Social Security Law …
https://www.osc.ny.gov/procurement/rfqual0001DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… back-to-school and holiday shopping seasons may bolster what has already been a strong start to 2018. But as history … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Oversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees … time of our scope, Mitchell-Lama developments collected application fees of up to $200 per applicant. (In August … indefinitely unless an applicant requests a refund or the application is rejected by the development or HPD. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Community Charter School – Resident Tuition Billing (Albany County) Auditors found that school officials did not obtain current proof of residency … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsContract Advisory No. 4
… Created in the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple Business Unit/ Department ID combinations, but only certain … (Amendment Sequence “0”) created in the SFS must use a Business Unit/Department ID combination which is valid for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideVI.1.A Budgetary Chartstrings – VI. Budgets
… transactions. The COA provides the flexibility for both Statewide and Agency-defined values that can be summarized for financial reporting and analysis. The core Statewide Chartfield values for Budgetary Chartstrings … 7000000-7999999 Not Currently Used 8000000-8999999 The Statewide Department KK Tree (KK_SW_DEPT) is organized in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsSignal Maintenance, Inspection, and Testing (Follow-Up)
… within the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities (35 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followMonitoring of Select Programs (Follow-Up)
… Programs are administered at the county level through a network of 59 Area Agencies on Aging (AAAs), which provide … aim to provide support and/or services to older adults who need assistance to maintain their independence at home. … 2023-24 budget appropriation, $23 million is for Unmet Need. The objective of our initial audit, issued January 21, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingTown of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248