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City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… and services provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility … Specifically: 97 components at City Hall, such as signs identifying van accessible parking spaces, properly … the Senior Center, such as accessible parking spaces with signs and marked access aisles, interior signs with raised …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… of Long Beach (City) officials could take additional steps to increase physical accessibility to programs and services … accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … accessible slopes, a main entrance with a door closing speed of at least five seconds and properly secured carpets …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36New York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… 3, 2021 Edition Pre-Pandemic Improvements in Employment Rates for People with Disabilities Have Been Derailed by … doing errands alone. The New York State Department of Labor reports that for the one-year period between April 2020 … Source: New York State Department of Labor, Division of Research and Statistics Disparity in …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… and the Essential Plan, both of which provide health care services to individuals who are economically … of overlapping coverage. The Essential Plan should be the primary payer and Medicaid, as secondary payer, should pay … Plan as a liable third-party health insurance (i.e., primary payer). Key Findings DOH officials made some progress …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… how they differ from previous versions. 2025 LG [.xlsx] | 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG [.xlsx] | 2021 LG … and 2014 tax tables [pdf] School Districts: 2025 [.xlsx] | 2024 [.xlsx] | 2023 [.xlsx] | 2022 [.xlsx] | 2021 [.xlsx] | …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesAbout the Regulation – Reporting Elected and Appointed Officials
… What is an “appointed official?” Should elected or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time … work day? Can there be different standard work days for different officials? Are members of the New York State …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationTown of Fort Covington - Justice Court Operations (2018M-234)
Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-covington-jc.pdfState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of the Amityville Union Free School District , Chester Union Free School District , … between $800,000 and $1 million of fund balance each year that was not used, resulting in an unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … bidding monetary thresholds to be exceeded. The bidding statute applies both to direct expenditures, and indirect … generally have stated that municipal officials have a fiduciary duty to secure the best price obtainable in their …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Town of Charlton – Procurement (2022M-5)
… could have saved Town taxpayers $2,244, if purchased off State contract. Did not always retain copies of other …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfState Agencies Bulletin No. 2348
… to eligible M/C employees based on the April 2024 Salary Schedule (currently in effect). Effective Dates: The April … using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date … (Military Stipend Change) and will increase the employee’s biweekly stipend amount. In addition, updates will be made to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesOther Bulletin No. 76
… to be adjusted Comments: An explanation of the adjustment Retirement and Deduction Information: The LLS payment is … be automatically canceled by OSC with the exception of percentage based dues and the following: Code Description 404 … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOther Bulletin No. 69
… Background: Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1148 provide for … The April 2023 SCF M/C LLS Payment is effective 04/01/2023 and may be submitted beginning in Administration Pay Period … for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfOther Bulletin No. 63
… Background Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1144 provide for … The April 2022 SCF M/C LLS Payment is effective 04/01/2022 and may be submitted beginning in Administration Pay Period … for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfOther Bulletin No. 60
… of this bulletin is to provide the State University Construction Fund instructions for processing the April 2021 … whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the 04/01/2020 … the full performance advance, OSC will update the employee’s Job Data page based on information received from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Purpose The purpose of this bulletin is to provide the State University Construction Fund instructions for … information. Agencies must continue to use AJR for all other override Time Entry Earnings Codes requiring a manual … taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfGates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/gates-chili-2019-53.pdfGrowing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdf