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Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our initial audit … whether the MTA (1) has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use … Board of Cooperative Educational Services BOCES officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… components located in restrooms, such as accessible stall doors with automatic closers and pipes under lavatories … Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main entrance; …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … purchasing policy. Annually review the purchasing policy to ensure its provisions are up-to-date, clearly defined and …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195West Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243SUNY Bulletin No. SU-110
… and Eligibility Criteria The UUP contract provides a list of eligible titles for Recall. Employees who are on … to receive the appropriate overtime or recall compensation in addition to the approved Standby compensation. Standby Earn Codes The following chart is a list of Standby Earn Codes with their descriptions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedPartial Lump Sum Payment – Special 20- and 25-Year Plans
… a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your retirement … you choose to receive a PLS payment, your lifetime monthly pension benefit will be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And once eligible, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentOvertime Limits for Tier 5
… (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not be factored …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5City of Troy – Budget Review (B20-5-11)
… revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Town of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the … Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, … The Superintendent did not properly safeguard and account for fuel inventory. The Superintendent also did not realize … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… Program The New York City Department of Transportation (DOT) is responsible for the operation and condition of … timing, and maintenance of traffic control devices. DOT is responsible for conducting traffic control studies at intersections with and without traffic signals. DOT receives intersection study requests from various …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… prepares, files and makes the AFR available to the public. With a population of 1,161, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Village of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall Village ClerkTreasurer maintain complete accurate and timely records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… the practice of the Executive and Legislature to annually renew the appropriation authority to undertake capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewCyberattacks on New York’s Critical Infrastructure
Cyberattacks are a serious threat to America’s critical infrastructure and have the potential to severely impact our day-to-day lives.
https://www.osc.ny.gov/files/reports/pdf/cyberattacks-on-new-yorks-critical-infrastructure.pdfNew Yorkers in Need Wrap-up (Spanish)
La pandemia de COVID-19 tuvo consecuencias médicas, económicas y sociales devastadoras.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report-es.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfNew Fiscal Realities Challenge Local Governments
New Fiscal Realities Challenge Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscalrealities2012.pdfNew York’s Dairy Industry in Crisis
New York’s Dairy Industry in Crisis
https://www.osc.ny.gov/files/local-government/publications/pdf/0310snapshot.pdf