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Housing for Seniors
… several instances where senior housing units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six … of potential tenants. The other 65 apartments remained vacant despite a waiting list of 12,050 applicants. We note …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… These Programs serve an average of 100,000 individuals on any given day. To open and operate a new Program, …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDivision of Housing and Community Renewal Bulletin No. DH-139
… processed automatically. Affected Employees: All employees in the Rent Regulation Services Unit (BU67) represented by … Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, Leave With Pay or Leave of Absence on or after the applicable Effective Dates provided in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesSyracuse City School District – Information Technology (2025M-129)
… and shared user accounts had not been logged into for at least five years. In addition, 15 of 33 nonstudent network …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli Issues Report on Transparency of Village Fiscal Activities
… 28 of the 30 selected villages. Without an audit there is little independent verification that transactions have been … – Transparency of Fiscal Activities Village of Great Neck – Transparency of Fiscal Activities Village of Holley – …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… to comment and specify the circumstances that resulted in unemployment. Managers should review these notices … charged to your account and could increase your tax rate in future years if your government uses the tax contribution … plan to deal with possible increases and decreases in workload requirements a clear job description for each …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsComptroller DiNapoli Releases School District Audits
… to the board. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1133
… To inform agencies of the content information for the 2011 Form 1042-S. Background According to the IRS Instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … To inform agencies of the content information for the 2011 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingVillage of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … approximately $4 million. Audit Summary Village officials did not maintain complete, accurate and timely accounting … Did Village of Owego Village officials maintain complete …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) … fund. General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g … or any other provision of law to transfer capital reserve funds to the general fund of the fire district, irrespective …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… procurement record requirements and submittal requirements in the Statewide Financial System (SFS) is provided for … AGREEMENTS BETWEEN STATE AGENCIES AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the … separate or distinct legal character apart from the State. In reaching his opinion the Attorney General noted that, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… will be delayed past the scheduled check date, resulting in undue hardship to the employee. Effective Dates: This … corrections through the Statewide Financial System (SFS). In addition, OSC has issued Operational Advisory 35 and … 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll correction is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the period … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… of payment must comply with the Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council. The PCI DSS is a comprehensive set of technical and operational … will be significantly inhibited in its efforts to meet PCI DSS and State information security standards. The Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, … To determine whether Empire State Development ESD meets legal …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2040
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2025
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … to PEF employees. Pursuant to the side letter contained in the 2019-2023 Agreement between the State of New York and … dated 05/25/2022. Eligibility Criteria Full-time employees in BU05 in the Department of Transportation (Department ID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107