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Employee Qualifications, Hiring, and Promotions (2017-S-48)
To determine whether the Metropolitan Transportation Authority uses similar hiring and promotion policies, procedures, and directives for New York City...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s48.pdfInformation Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-technology-governance.pdfEffective Oversight of the Tuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility, March 2012
The Tuition Assistance Program (TAP) is among the nationfs largest state sponsored, need based grant programs for student aid.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-tuition-2012.pdfUnified Court System Bulletin No. UCS-207
… Council 37 in bargaining unit SK who reside within the zip codes identified below and employees represented by … (CWA), Local 1180 in bargaining unit SD. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… Council 37 in bargaining unit SK who reside within the zip codes identified below and employees represented by … (CWA), Local 1180 in bargaining unit SD New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases State Audits
… Based Bus Safety Program (2015-S-71) In October 2013, DOT began to implement the bus safety program by revising its … carriers to improve their operations. Auditors found DOT effectively implemented the program. DOT has also taken appropriate actions against poor …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… equipment as intended. My thanks to now retired Inv. Doug Smith who spent countless hours pouring over financial …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kClimate Act Goals – Planning, Procurements, and Progress Tracking
… Climate Act requires that a minimum of 70% of statewide electric generation secured by load-serving entities … planning processes and restructure or repurpose the electric transmission infrastructure as needed to meet … to whether the State can meet its goals timely. Data shows utility costs have already risen sharply over the last two …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… a report that scrutinized the state’s personal income tax check-off donation programs. His report found more than … Trust Fund, auditors reviewed the Autism Awareness Fund, Drive Out Diabetes Fund and the Multiple Sclerosis Fund. … Sclerosis Fund had two consecutive years of more than $5,000, but has not exceeded $5,000 in contributions for the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateUnified Court System Bulletin No. UCS-176
… Council 37 in bargaining unit SK who reside within the zip codes identified below and employees represented by … (CWA), Local 1180 in bargaining unit SD. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Molson Coors Agrees to Disclose Political Spending
… Coors Beverage Co., one of the world’s largest brewers, to comprehensively disclose its political spending, New York … trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its shareholder … bottom line at risk. I commend Molson Coors for agreeing to our request.” The company agreed to disclose all of its …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingPort Washington Union Free School District – Payroll (2025M-38)
… Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and … We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, … contain recommendations. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Hammond Fire District – Board Oversight (2024M-151)
… to effectively monitor financial operations throughout the year. Ensure the Annual Financial Reports (AFRs) were filed … Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… such as accessible restrooms. Six components at the Animal Shelter, such as doors that can be opened with five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: … audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54DiNapoli: City of Troy's Finances in Precarious Position
… recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … 2012 through 2014 were not completed in a timely manner; Annual financial reports for the 2012 through 2014 fiscal years were not filed …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionCentral Square Central School District – Fund Balance (2022M-196)
… balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials … balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced … been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or … member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments