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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… series of audits today reviewing compliance by villages with financial reporting and other requirements. By law, a … (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the … 246 (46%) of the state’s 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesEnforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer and Worker Protection has designed and … decisions. This technology can be used in a variety of ways, such as quickly scanning resumes for key words to … a candidate’s behaviors and mannerisms. While the use of these tools can benefit companies by saving time and money …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsDivision of Housing and Community Renewal Bulletin No. DH-139
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide instructions for payments not processed … of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesState 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-withholdingOpinion 96-1
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-15
… nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … to, and submit its books for audit to, the town board with respect to private source moneys held by the library. …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Application Review and Site Permitting for Major Renewable Energy Projects
… Under the Climate Act, the Public Service Commission (PSC) was required to establish a renewable energy program by … secured by load-serving entities (entities subject to PSC jurisdiction that secure energy to serve the end-use …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsAddiction Support Services During Emergencies
… them following an incident such as a major fire or flood, disease outbreak, or terrorist attack. These LSBs state that …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesHousing for Seniors
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and … the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … reviewing rent rolls/vacancy reports and coordinating with managing agents, to identify and promptly fill vacant …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored … recertification review performed at each Program, some of which were prior to April 2017. In addition, we included … recovery programs. OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… identifies and collects fines and fees that are due for parking violations. This audit covered 262,765 cases with … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City (NYC). During fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… station platforms have raised rubber platform edges to alert travelers with visual impairments to the end of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actComptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … Auditors determined the school’s procurement policy is not comprehensive. The board did not properly approve 18 … by the school’s policy. In addition, school officials made 26 purchases totaling $289,500 without using quotes, as …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Syracuse City School District – Information Technology (2025M-129)
… attackers and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … protecting the entire school district community. As of November 15, 2024, the District had 6,386 enabled … not adequately manage nonstudent network user accounts. As of November 15, 2024, 488 of the District’s 6,386 enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129CUNY Bulletin No. CU-607
… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant to IRS Release, … Employees CUNY employees enrolled in the CUNY Transit and Parking Benefit Transportation Spending Account Program who have a CUNY Pre Tax Transit Benefit (code 438) and/or CUNY Pre Tax Parking Benefit (code 446) biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesState Agencies Bulletin No. 1431
… Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria Background Article 39 of the 2011-2016 DMNA Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1517
… Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria Background Article 39 of the 2011-2016 DMNA Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andControls Over Unclaimed Bottle Deposits
… deposits. The Act requires all deposit initiators registered with the Department to remit 80 percent of any …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit … 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107