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Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… as of April 17, 2025, of the 13 recommendations included in our initial audit report, Non-Revenue Service Vehicles … by 26 LIRR departments. VFO does not service vehicles in-house. Instead, it has a maintenance contract with a … for the vehicles. VFO staff also monitor the open invoices in the vendor’s system and must authorize all invoices over …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followCompliance With Executive Order 95 (Open Data)
… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of August 2020, … ORDA did not have any data items published to Open Data. In addition, it did not designate a Data Coordinator, …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Monitoring of Prevailing Wage … of the prevailing wage law on Authority projects in the New York City area. The audit report concluded that … has made some progress addressing the issues identified in our original audit. Of the two prior audit …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followAshville Fire District – Procurement and Board Oversight (2025M-81)
… Board of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) … district’s board of commissioners must purchase equipment in accordance with State statute and the fire district’s … This includes ensuring that equipment is acquired in a cost-effective manner by creating as much competition as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81About the Academy
… the Trainers Daniel K. Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined … schools as part of the Local Official Training Unit. Dan is a highly sought-out trainer and technical assistance … and leadership. William D. Naylor, CIA William D. Naylor is an Auditor in OSC’s Division of Local Government and …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 90-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … they are entitled to overtime compensation as provided in the FLSA regardless of whether the municipality has acted … to implement an overtime compensation program as provided in section 90 of the General Municipal Law. Compensatory time …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Special Hauling … Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be … overweight permits. The audit found significant weaknesses in the internal controls over the special hauling permits …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followState Agencies Bulletin No. 503
… Purpose To provide agencies with the new procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum … (PEF) and Chapter 419 of the Laws of 2004 provide for a new procedure for calculating promotions for PEF … To provide agencies with the new procedure for calculating promotions for PEF employees who have earned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedOversight of Water Supply Emergency Plans (Follow-Up)
… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
To determine the extent of implementation of the 11 recommendations included in our initial audit report Selected Aspects of Parking Violations Operations to Collect Fines and Fees Report 2017N8
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs … Road (LIRR) is one of the oldest commuter railroads still in operation today with a charter dating back to the 1830s. … (Metro-North Railroad later dropped out of the contract.) In July 2017, LIRR exercised its first option for an …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followIX.5 Federal Billing & Invoicing – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The … Board and District officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… A total of 14 local governments in New York State ended their fiscal year 2022 with a fiscal … System (FSMS) scores released today and highlighted in a report . DiNapoli launched FSMS in 2013 to evaluate local governments’ financial indicators, … A total of 14 local governments in New York State ended their fiscal year 2022 with a fiscal …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataState Agencies Bulletin No. 2160
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2023. Affected Employees: Employees who receive Employer … Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2023 are affected. Per IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2024. Affected Employees: Employees who receive Employer … Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2024 are affected. Per IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024State Agencies Bulletin No. 2064
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2022. Affected Employees Employees who receive Employer … Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2022 are affected. Per IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022Contract Advisory No. 19
… Subject: Go-Live Guidance for Contracts Requiring OSC Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all … Remember that in order to submit a purchase order to OSC for review, a contract transaction with an OP prefix must be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewOpinion 2002-16
… CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources available in … expend publicity fund monies under a contract with a not-for-profit corporation, to advertise and publicize resources … a coterminous village/town may enter into a contract for the payment of monies to a not-for-profit corporation for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the … entitled. Improved efforts to collect the state's share of unclaimed bottle deposits by the tax department could provide …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitment