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Physical Accessibility to Programs and Services (2025MS-1)
More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing stairs According to the ADA Update A Primer for State and Local Governments by the year 2030 approximately 715 million
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
District officials did not properly identify all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health DOH regulations We determined 173 of the 310 56 percent water outlets we identified at select areas that students staff and the publi
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … 2 percent while providing increased aid for schools and tax cuts. Past budget practices that had largely been … in, include: merging the Bank Tax into the Corporation Franchise Tax and reducing the top corporate tax rate from …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOperational Advisory No. 33
… renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using any carrier. … in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be … Reference: Guide to Financial Operations (GFO): Chapter IV.4.B Department Operations – Non-Personal Service – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 1947
… processing of the April 2019, April 2020, and April 2021 PEF Retroactive Salary Increases and provide instructions for … the 2019-2023 Agreement between the State of New York and PEF, provides for a salary increase of two percent (2.00%) … 2020-2021, and 2021-2022 and includes April 1, 2019 PEF Salary Schedule , April 1, 2020 PEF Salary Schedule , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs … the city to increase spending at a time when demand for services is on the rise,” DiNapoli said. “Continued … maximum transparency will be key going forward. The costs for skyrocketing shelter demand are not sustainable without …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… These discrepancies occurred because County officials did not have adequate procedures to review invoices for inpatient … used. The County Department of Social Services (DSS) has not submitted claims for Federal Financial Participation (FFP) and County officials have not routinely submitted claims for third-party insurer …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and Nashville, Tennessee. $32,093 for service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New York’s senior population growing, the state must … thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… advance account is used to provide employees with enough funds to cover their immediate travel costs which they would … advance account is issued by agencies to provide funds to investigators working on confidential assignments, … the date and the total amount disbursed. Control of Change Funds or Cash Boxes The business office should keep a record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesEssential Policy Elements – Travel and Conference Expense Management
… taxi and rental car expenses, and expenses for meals or a per diem meal allowance. Also, a listing of expenses not reimbursable … mileage rate is periodically updated based on the overall cost of automobile transportation. By linking the mileage …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsTravel FAQs
… information from the EZ Pass statement that I attach to my expense report? What information can I remove from a … dates, times) from business related receipts? If I return my rental car late at night, my receipt will be time-stamped … a receipt is not available (e.g., Garden State Parkway, NYC Westside Highway Bridge). Parking (e.g., coin meter …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 … procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… for its claimed expenses and admitted commingling program funds – a practice that is not in compliance with its own …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1984
… are required to furnish each employee with a Form W-2 by 01/31/2022. Effective Dates 2021 Form W-2s will include … deposit advice statement for 2021 for a record of amounts paid in 2021. The following information is excluded … Benefit Transportation Spending Account Program Tax Deductible Union Dues For CUNY employees only, deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… from and not to be confused with centralized contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by all agencies and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS centralized contracts). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Opinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4