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Opinion 92-1

… proper securities of sufficient value are submitted?; (b) what securities may be deposited?; (c) is a municipality … the municipality charge the contractor a service fee?; (d) what happens if the market value of the securities increases or …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities

New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.

https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdf

Health, Safety, and Accessibility in District 75 Schools (2019-N-7)

To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdf

Physical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)

To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdf

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… Objective To assess the extent of implementation of the 11 … and Brooklyn, and express routes from those boroughs to Manhattan. Transit and MTA Bus have Support Fleet Services … for preventive maintenance (PM), which is performed to detect or prevent the degradation of vehicles in order to …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow

Cost-of-Living Adjustment – Special 20- and 25-Year Plans

… requirements, including age and number of years retired, your retirement benefit will permanently increase … receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have received a …

https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustment

Downsville Central School District – Claims Auditing (2022M-134)

… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134

Mount Markham Central School District – Reserve Funds (2016M-73)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for … Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Audit Objective Determine whether: Onoville Marina (Marina) revenue was properly accounted for. The Probation … the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of … Cattaraugus County Onoville Marina and Probation Department 2018M32 …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Western Sullivan Public Library – Library Operations (2015M-156)

… through March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the … Western Sullivan Public Library Library Operations 2015M156 …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Tuckahoe Common School District - Purchasing (2018M-228)

… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and … $422,677 and found the District did not seek competition for eight providers paid $309,300. The District paid an …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

State Agencies Bulletin No. 2353

… that have been created to allow the Office of Employee Relations (OER) to process Tuition Reimbursement and … for this payment may be directed to the Office of Employee Relations. Questions regarding this bulletin may be directed … that have been created to allow the Office of Employee Relations OER to process Tuition Reimbursement and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensure

State Agencies Bulletin No. 1215

… Description 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland … Ret Annuity Prog 408 SUNY TDA Fidelity 415 SUNY Tax Deferred Annuity Affected Education Department, School …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda

State Agencies Bulletin No. 1114

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda

DiNapoli: State Needs to Improve Compliance with Jonathan's Law

… The state Office for People With Developmental Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of incidents of abuse and neglect in … Thomas P. DiNapoli. In July, DiNapoli released an audit of the state Office of Mental Health that included similar …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-law

Extended School Day Program

… the ESD programs’ approved hours of operation and approved student population or not directly related to the ESD …

https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-program

Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations

… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … are economically disadvantaged and/or have special health care needs. The New York State Medicaid program is … recipients receive their services through Medicaid managed care. Under managed care, Medicaid pays MCOs a monthly …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care