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Selected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to ensure that … 1, 2014 to September 12, 2017. Background Staten Island Railway (SIR) is a subsidiary of the Metropolitan … To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Persons Convicted of Driving While Intoxicated
… connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, … violations to their designated alcohol treatment and safe driver programs, as such program referrals also were not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient … tax valuations and assessments. We also determined whether all changes to the assessments were authorized. This audit … Department of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… providers to sufficiently document the assessment of the client’s needs, their due diligence in helping the client obtain services, and if services were not warranted, … not have captured the most accurate or detailed record of client events to ensure that APS activities and services are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is … to ship honey bees out of State. It was able to conduct all the required inspections requested for the sale of nucs and queens as well as all those requested for transport for the 5-year period …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report and … 90 days. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review. 1 PPSI is any information to …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mCUNY Bulletin No. CU-837
… of this bulletin is to provide instructions to agencies for processing the PSC part-time Ratification Bonus Payments. … between the City University of New York (CUNY) and the PSC for the Term of 2023-2027, part-time employees may be eligible for a one-time Ratification Bonus Payment. This one-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 2389
… Purpose: The purpose of this bulletin is to provide agency … OSU Work-Related Clothing Allowance. Affected Employees: All employees in the Operational Services Unit (OSU) – BU03 … employees and submit one journal entry reimbursement for all affected employees using the following Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Police Bulletin No. SP-245
… Purpose: The purpose of this bulletin is to inform the Division of … payments not processed automatically. Affected Employees: All employees in the State Police Investigators Unit (BCI) – … NPAY771 – Time Entry Payment Report This report identifies all employees who received the Holiday Bonus Payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeState Agencies Bulletin No. 1575
… rate percentage (25% for Federal, 9.62% for NYS, 4.25% for NYC, 1.61135% for Yonkers Residents and 0.5% for Yonkers … check. In summary: Federal: Aggregate State: Aggregate NYC: Aggregate Yonkers: Flat Rate based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Comptroller DiNapoli Releases Municipal & School Audits
… remedy these issues. Beekmantown Fire District No. 1 – Investment Program (Clinton County) Auditors determined that … officials did not develop and manage a comprehensive investment program. For example, officials did not prepare … cash flow forecasts to estimate funds available for investment or solicit interest rate quotes from financial …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… The Western Regional Off-Track Betting Corp. (OTB) spent at … other individuals without the oversight required by state rules, according to an audit released today by New York State … The Western Regional OffTrack Betting Corp OTB spent at least $121000 on tickets to sporting events …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … in assessing progress. Additionally, the agency needs to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update … Plan Review of the Financial Plan of the City of New York NYC Department of Education Response to the COVID-19 Pandemic …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicClaims for Deceased Owners and Estates
… Testamentary In limited circumstances, an heir or payer of funeral expenses can submit a claim if there is no … information. No Court-Appointed Representative – Payer of Funeral Expenses If there is no court-appointed … representative for the estate, the payer of funeral expenses may claim reimbursement of up to $5,000 by …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Opinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… You inquire about the propriety of the use of surplus town funds to purchase an historical railroad depot located within … therefore, that the town purchase the depot using surplus funds and immediately reconvey the depot to the historical … Concerning the propriety of the use of surplus town funds to purchase an historical railroad depot located within …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the governmental and proprietary fund types and fiduciary funds. Required supplementary information (other than MD&A) … includes budgetary comparison schedules for governmental funds, information about infrastructure assets reported using … financial statements are provided for governmental funds, enterprise funds, and fiduciary funds, even though the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements