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Park Accessibility for People With Disabilities (Follow-Up)
… (Report 2021-N-7) . About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … nearly 1,000 playgrounds, more than 800 athletic fields, 65 public swimming pools, 51 recreation centers, 15 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followState Agencies Bulletin No. 2305
… Federal, State, and/or Local tax withholding in tax year 2025. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2025 are affected. Background: According to IRS Publication … for tax year 2024 and intend to claim exemption in 2025 must file a new Form W-4 by February 15, 2025, to claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… with PILOT distributions may cause officials and the public to have an unfavorable view of future AIDA projects … We encourage the Board to make the CAP available for public review in AIDA’s offices. … The Board and AIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Agencies Bulletin No. 2343
… Eligibility Criteria: Employees in Bargaining Unit 05 on: 04/01/2025 are eligible to receive the 2024-2025 PEF OFPC Uniform Maintenance Allowance, Provided the employee on the above eligibility date: Has a Payroll Status of … who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionAddiction Support Services During Emergencies (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Addiction Support Services … type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as Local Service … and re-evaluate it following any incidents. Further, in 2013, the State created the New York State Evacuation of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… officer (CEO) and is responsible for the District’s day-to-day management under the District’s Board of … Comptroller’s 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/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Auburn that serves students in Cayuga, Onondaga, Tompkins, and Wayne counties. The Gavras … year, the Gavras Center served 52 preschool children in the SED preschool cost-based programs. The counties that …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualManagement of Invasive Species
… habitat degradation, loss of native species, risks to public safety, human illness, or damage to crops and … or paid members of the community who provide the public with important information about precautions such as … is authorized to enact AIS preventive measures, including public education (e.g., boat steward education/inspection …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesLanguage Access Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Language Access Services (Report … and operates 31 public-facing offices (State DMVs). In the remaining counties, there are 100 public-facing office … are permitted to use an interpreter of their choice in these limited circumstances, they must complete a written …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… 30, 2020, the Institute served approximately 123 students in the SED preschool cost-based program. The New York City … 2020, the Institute reported approximately $17.5 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2020, we identified $3,256,007 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards at Prohibited Locations ( …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followAccounts Payable Advisory No. 50
… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure accounts payable staff take …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsApplying for Previous or Military Service Credit – Career Plan
… and any cost involved. Requesting credit for your previous public employment as early in your career as possible ensures …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditCost-of-Living Adjustment – State Police Plan
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … spouse, he or she will be eligible to receive half of the COLA amount you would have received. For more information, …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentAccounts Payable Advisory No. 21
… one invoice on each voucher. Prior to creating a voucher, the vendor must provide the Business Unit with a proper invoice. A proper invoice is … to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master Contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsTown of Davenport - Transparency (2018M-85)
… report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and … Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Bus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, we found seven of the 142 drivers … are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followState Agencies Bulletin No. 930
… Purpose To request verification of the agency address that will be … address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 952
… 21, 2009 Background The Internal Revenue Service issued new regulations in 2009 making Military Stipend earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militarySubway Wait Assessment (Follow-Up)
… of implementation of the five recommendations included in our initial report, Subway Wait Assessmen t ( 2014-S-23 ). … 2014. Key Finding We found that Transit made some progress in addressing the problems identified in our prior report. However, additional actions are …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-follow