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Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). About the Program Wild and … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followSchenectady County – Investment Program (2025M-5)
… to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in … should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… implementation of the five recommendations included in our initial audit report, Controls Over the Empire State … with residents, make quarterly in-home visits, develop an initial support plan within 30 days, and verify their income … in various stages of construction. The objectives of our initial audit, issued on December 21, 2023, were to determine …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followMaintenance and Inspection of Event Recorder Units
… largest public transportation agency in North America and one of the largest in the world, with 472 subway stations … ERU models. Designate personnel within each maintenance shop to perform data entry so the RSMIS for the maintenance … sending and repairing the ERU at the Central Electronics Shop. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… A state Office of Mental Health (OMH) contractor hired to provide janitorial … found numerous violations committed by the Shorefront Mental Health Board,” DiNapoli said. “This contractor … follow the law to protect all workers.” Shorefront Mental Health Board provides support for treatment and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesUnified Court System Bulletin No. UCS-268
To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsVillage of Weedsport – Financial Management (2025M-76)
… of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Municipal Audits
… for this personal credit card charge. Auditors also found 11 purchases totaling over $6,600 that did not have the … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… audited, only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed … proceedings. Some of the items the agencies were unable to account for included biohazard materials, cash, drugs, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyTown of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Teacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … Chenango to provide fire protection services. Expenditures for 2013 totaled approximately $234,000. Key Finding … to verify the amounts that should have been collected for fund-raising events. Key Recommendation Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsHampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… December 31, 2013. Background Madison County is located in central New York and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Employer Billing
… invoice is based on the retirement plans and options you offer, the contribution rates for those plans and options, … only one piece of the billing process. The resources below can help you understand the entire process. This Billing …
https://www.osc.ny.gov/retirement/employers/employer-billingState Agencies Bulletin No. 1256
… of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the … Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the … This bulletin is to notify agencies of the new retirement option available to eligible employees and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 90-53
… that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract … assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions … of choice" (see Filmways Communications of Syracuse Inc . v Douglas , 106 AD2d 185, 186, 484 NYS2d 738, 739, affd …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 91-38
… non bidders. General Municipal Law, §102 provides that, notwithstanding any inconsistent provision of any general, … 1991 Opns St Comp No. 91-1, p 1). Further, even if the "notwithstanding" clause in subdivision 1 is not intended to …
https://www.osc.ny.gov/legal-opinions/opinion-91-38