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Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Village of Argyle – Water Billing and Collections (2023M-148)
… (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Lansing Fire District – Investment Program (2023M-62)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for … budgeted annually for the reserve. The Board had intended to use the reserve to purchase a truck but did not due to a public petition …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… disabled adults or seniors at potential risk, according to an audit released today by State Comptroller Thomas P. … a clear need for a more comprehensive system of regulation to ensure the wellbeing of many more vulnerable New Yorkers. … at designated times of a day. The services can help to delay or prevent the need for nursing home care and other …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… emergency.” Superstorm Sandy caused roughly $5 billion in damages to MTA assets, including serious damage to the … having flooded in the past. Inspections and maintenance of flood protection equipment are critical to ensure its … – MTA Bridges & Tunnels, MTA Bus Company and New York City Transit-Department of Buses: Risk Assessment and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining … Whether the offices of a noncharter county are required to be kept open for the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 94-24
… Misc 658, 81 NYS2d 236; but cf. Matter of Podlas, 167 AD2d 971, 562 NYS2d 246, leave denied 76 NY2d 710, 563 NYS2d 62). …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Mitchell-Lama developments in New York City – 753 Classon Ave. Housing Co. (Classon), located in Brooklyn, Cathedral …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsState Agencies Bulletin No. 601
… one of the application windows is actively processing, the second application is "frozen," waiting for the other process … efficiently utilize both applications, users should open a second browser window and sign in to the OSC e-Government Web … Exiting PayServ and e-Government Sessions To properly exit PayServ and other OSC e-Government applications, users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… manufacturing, warehousing, commercial, research, renewable energy and recreational facilities).In return for financial … or renovating existing buildings. The seven-member Board is responsible for managing ECIDA’s financial and operational …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mCUNY Bulletin No. CU-425
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … 6220 of the Education Law and the Memorandum of Agreement for 2007-2011 between the City University of New York (CUNY) … (PSC), yearly increments are to be processed in July for all eligible PSC employees. Effective Date(s) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-425-july-2011-increments-city-university-new-york-cunyCUNY Bulletin No. CU-448
… 7C Background Pursuant to Section 6220 of the Education Law and the Memorandum of Agreement for 2007-2011 between the … to the automatic processing. NHRP708 – Mass Increment Payment Exception Report This report identifies employees who … payments have been made. NHRP704 - Mass Increment Payment Report This report identifies all employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-448-july-2012-increments-city-university-new-york-cunyState Agencies Bulletin No. 787
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/787-april-1-2007-increases-overtime-meal-hazardous-duty-standby-pay-winterDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… The state Department of Health (DOH) erroneously made $16.6 million in Medicaid payments to 95 home health providers over … Dec. 31, 2015, DiNapoli’s auditors identified about $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent ($15.4 million) of the overpayments went to 20 CHHAs. Auditors found …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careState Agencies Bulletin No. 1542
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2017 and … https://www.irs.gov/pub/irs-pdf/p15.pdf . The withholding of federal income tax on the wages of nonresident alien employees is subject to an additional … To inform agencies of the updated IRS tax withholding requirements for 2017 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017