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Resources – Enhanced Reporting
… Tricks Reporting Elected and Appointed Officials Enrolling Optional Members Hiring Optional Members Hiring a Retiree Rev. 3/26 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesElevator Safety (Follow-Up)
… Elevator Safety (Report 2017-N-4 ). About the Program The New York City Department of Buildings (DOB) is responsible … that elevators are tested, and monitors the results. The Building Code requires that elevators under DOB’s … are generally performed by companies hired by DOB. Building owners hire DOB-licensed inspection companies to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followAccess-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … testing, and training. However, our audit noted that there was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followBenefit Eligibility Assessment Process (Follow-Up)
… our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). Background Our initial audit, … (HRA) public assistance benefit eligibility assessment process complied with applicable policies and procedures, and … Temporary and Disability Assistance’s (OTDA) Fair Hearing process was used only as necessary. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followAccess-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … provided information after the draft audit report was issued that it has a practice of obtaining a driver's … their contract and ensure they have a corrective action plan for drivers involved in accidents. Ensure all carriers …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsCollege Readiness (Follow-Up)
… occupations require education beyond a high school diploma—a college degree or advanced certificate … entry to rewarding careers. However, nearly half of all students who complete high school and go to college require … 32 school districts—served approximately 900,000 students at its more than 1,500 elementary, middle, and high …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followThe 80/20 Housing Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 … To determine the extent of implementation of the recommendation in our initial audit report The 8020 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… (Program) and assessing these costs on participating insurance carriers, self-insurers, and self-insured political … Provide additional training on procedures affecting self-insurance expense calculations. Implement a formal …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Case Management (Follow-Up)
… of case management services in City fiscal year ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA … was to assess the extent of implementation, as of May 12, 2025, of the eight recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followMitchell-Lama Vacancies (Follow-Up)
… cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to be desirable … vacant for more than 3 years. At one development – Lindsay Park in Brooklyn – 15 apartments had been vacant for as long …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followState Agencies Bulletin No. 434
… used by OSC in time entry for employees who are due a tax refund. Affected Employees Employees who are due tax refunds … Effective Date Immediately Background OSC receives tax refund requests for Federal, New York State, New York City, … voucher through the Central Accounting System. A separate refund check is then mailed to the requesting agency. Seven …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Earlier today, State Comptroller Thomas P. DiNapoli toured Silver … are creating financial uncertainty for our farmers." Also today, DiNapoli released a report showing New York's farms … Earlier today State Comptroller Thomas P DiNapoli toured Silver …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we … School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringSubway Wait Assessment (Follow-Up)
… of implementation of the five recommendations included in our initial report, Subway Wait Assessmen t ( 2014-S-23 ). … 2014. Key Finding We found that Transit made some progress in addressing the problems identified in our prior report. However, additional actions are …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followAccounts Payable Advisory No. 12
… characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to … digit month and the two digit year in the invoice field of a voucher. There should not be any letters, special … special characters eg or spaces in the invoice field of vouchers payable to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… of the Plan. Empire processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on standard fee … 1, 2012 through June 30, 2012, Empire paid over $71 million for 38,381 claims for special items. Our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programOpinion 2001-4
… may be temporarily increased to reflect additional work involved in conducting a town-wide revaluation. You indicate … may be temporarily increased to reflect additional work involved in conducting a revaluation …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Village’s internal controls over information technology and online banking for the period of June 1, 2011, to … is located in the Town of Schodack, Rensselaer County, and has a population of approximately 1,470 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineEPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdf