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Opinion 88-72
… district. This is in reply to your inquiry regarding the formation of a town sewer district within the boundaries of … Concerning the formation of a town sewer district within the boundaries of …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Park Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdfPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfDisruption 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.pdfApplying for Benefits – Non-Contributory Plan with Guaranteed Benefits
… System benefits, you must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms are available from our website , … you are concerned about meeting a filing deadline, you can mail the document via “Certified Mail — Return Receipt …
https://www.osc.ny.gov/retirement/publications/1513/applying-benefitsLewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Member Contributions
… Whether a member contributes, and how much, depends on their tier . However, exceptions may apply to some members … or the Police and Fire Retirement System (PFRS), depending on their retirement plan. Tier 6 ERS and PFRS Tier 6 … offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new employees who joined while that …
https://www.osc.ny.gov/retirement/employers/member-contributionsXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… to a Contract Line using the Project Guide JAA-PPM101-040 Update Status using the Project Guide JAA-PPM101-041 Update Activity using the Project Guide JAA-PPM101-042 Update Budget Controls using the Project Guide JAA-PPM101-043 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideCUNY Bulletin No. CU-550
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … in the title of Maintenance Worker Background The rate increases are pursuant to a Consent Determination … agreement provides for retroactive increase to the hourly rate effective 9/4/16. The revised rate chart and additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerWage Theft Investigations
… theft investigations on behalf of workers who file wage dispute claims against employers, and helps to collect unpaid …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsLow-Income Housing Trust Fund Program (Follow-Up)
… recommendations in our initial audit report, Low-Income Housing Trust Fund Program (Report 2013-S-32 ). About the … issued on August 25, 2014, examined whether Low-Income Housing Trust Fund Program (Program) funds were being awarded … manner to help meet the State’s critical low-income housing needs. The audit covered the period April 1, 2008 …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… was arrested today for allegedly stealing $147,455 in pension payments meant for her deceased mother, New York … sought to profit off of her mother’s death and cheat the pension system,” DiNapoli said. “My office will continue to … across the state and throughout the country to protect the pension system from those who seek to defraud it. My thanks …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsCUNY Bulletin No. CU-778
… and Nurse Practitioner is made in accordance with the 2017-2022 agreement between CUNY and the New York State Nurses … or Nurse Practitioners who are Active or on a Leave With Pay on December 15, 2023 receive $891.18. Hourly Staff Nurses who work 950 hours or more during the calendar year, January 1 through December 31, 2023, receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-778-2023-city-university-new-york-cuny-nurses-health-specialtyOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, … Otsego County Cost of Temporary Housing 2015M97 …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… audit was to examine selected County financial management activities for the period January 1, 2013 through April 15, … Wyoming County Selected Financial Activities 2015M94 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Sullivan County – Tourism Promotion Services (2014M-61)
… Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… a trustee capacity or as an agent for individuals, private organizations, other governmental units or other funds. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041