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Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… January 1, 2001 were given a choice between two death benefits. If you chose death benefit one and you die while in … the greater of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will receive the post-retirement death benefit. Members who join on or after …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … have comprehensive policies and procedures for preparing payroll and maintaining leave time accrual records for … controls over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and internal … included 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine … the Town Attorney is a shareholder. The Town Attorney may have a prohibited interest in the contact between the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Report on the State Fiscal Year 2017-18 Executive Budget, February 2017
This report provides information for use by legislators and other policy makers, advocates and the public in their evaluation of the Executive Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2017-18.pdfReport on the State Fiscal Year 2016-17 Executive Budget, February 2016
This report provides information for use by legislators and other policy makers, advocates and the public in their evaluation of the Executive Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2016-17.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followState Agencies Bulletin No. 2068
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesPhysical Accessibility to Programs and Services (2025MS-1)
… complete report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of … climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … Using the Americans with Disabilities Act (ADA) Checklist for Existing Facilities 4 as a guide, we assessed the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Opinion 2007-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … when the “other compensation” provided to the highest ranking subordinate in the village police department who is … or welfare benefits and employer contributions to pension or annuity funds”. For purposes of this opinion, we …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… $1.9 billion. For most TBTA bridges, drivers can pay tolls either in cash or by E-ZPass. E-ZPass is an … without E-ZPass who do not have sufficient cash to pay the toll at a TBTA gated facility, some lanes accept … of 2017. Motorists no longer have to slow down or wait to pay a toll, or wait for the gate arm to rise in a toll lane. …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesAffordable Housing Corporation and Homes and Community Renewal
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/affordable-housing-corporation-and-homes-and-community-renewal.zipCUNY Bulletin No. CU-350
… or the nearest cent for hourly employees (.5 rounds up, less than .5 rounds down) 3.15% Service Increment ( SIC, … Salaried Employees in DC 37 Bargaining Units Only After payroll processing for Pay Period 16C is complete, OSC will … Increment Pensionable) ASI (Adjust Service Increment) OVP (Overpayment Recovery) The following Time Entry earn codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-350-2006-2008-retroactive-salary-increases-classified-blueProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdfAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. About the Program AMC is a New York City-based not-for-profit organization … and admitted commingling program funds – a practice that is not in compliance with its own stated policy. For fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Too many seniors are waiting months on the New York City … to provide case management services to help older people access the services and benefits needed to stay at … its oversight of them by using existing data to determine how quickly clients are assessed and get services they need. …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesDiNapoli: Many Homeless Shelters in Poor Condition
… DiNapoli’s office released an audit finding that OTDA did not sufficiently monitor state-certified shelters, nor local … placements as well as many other operations that do not necessarily receive direct government funding. The … … Many of the states homeless shelters outside New York City are in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… for housing. This constituted 38.9% of households, the 3 rd highest rate of housing cost burden among states. New York … the states with the highest cost burden for both owners (3 rd in 2022) and renters (13 th in 2022). The share of New …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highest