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Opinion 88-3
… and immediately by the officer collecting the same to the chairman, and shall be paid by him into the uninsured … to be paid by the collecting officer directly to the Chairman of the Workers' Compensation Board for payment into … by a sheriff or penitentiary must be paid directly to the Chairman of the Workers' Compensation Board. The WCL provides …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Bonds totaling $329,225,000 through a competitive sale. Specifically, the sales were $142,555,000 of Series … for each series can be viewed at General Obligation Bond sale . The Series 2015A Tax-Exempt Bonds, the Series 2015B … Obligation Bonds totaling $329225000 through a competitive sale …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedDiNapoli Releases May State Cash Report
… 31 included $4.3 billion in local assistance grants for public schools – an increase of 6 percent from last year. May is the third largest month for school aid expenditures after March and September, when … year. Other significant increases include spending for public health programs (up $668.1 million largely because of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… third degree, a felony, and petit larceny, a misdemeanor. At the time of his plea, he paid back $12,865 in restitution … uncovered that he was using State Police resources for personal use including operation of a side business,” … based in Oneida. Rapasadi was convicted of ordering auto parts and tools for personal use on the state …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyAdministration of Tenant Complaints
… of 6.7 months for complaints just to be assigned to an examiner, with rent overcharge complaints taking an average … open cases and take steps to resolve them. Conduct an examiner staffing/productivity analysis and redeploy Office …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… of work performance and could compromise worker and passenger safety. Key Recommendations Improve the control … Metropolitan Transportation Authority/Metro-North Railroad: Forensic Audit of Select Payroll and Overtime … Metropolitan Transportation Authority/Metro-North Railroad: Overtime and Other Time and Attendance Matters …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsCompliance With State Arts Education Requirements
… diploma. SED Regulation 100 states that qualifying Arts courses must: Be taught by individuals who are certified Arts … 310 New York City students who attended 166 New York City public high schools. These 310 students were from the cohort … the required units of Arts education was missing. For Arts courses taken by 90 students in our sample, there were no …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsPost-Retirement Reporting
… retiree exceeds the earnings limit during the current calendar year. Annually report all public retirees (including … independent contractors/consultants) who were on payroll during the previous calendar year. If you submitted … including contractors or consultants , who were on your payroll during 2025 by March 31, 2026 . Please note, even …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingMonitoring of Construction Management
… meet the criteria outlined in the Request for Proposals (RFP), yet this was not reflected in the Office’s evaluation … goals. Key Recommendations Continue efforts to revise the RFP templates and requirements to ensure all information …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… (Report 2017-N-7 ). About the Program The New York City Department of Youth & Community Development (Department) … services. Key Finding Department officials made limited progress in addressing the issues identified in our … to provide information on any actions that are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followOversight of the Farm-to-School Program
… of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended … the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to increase …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programOversight of Transportation Services and Expenses (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation Services and Expenses (Report 2021-S-1 ). … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report 2019-S-37 ). … the Program The Department is composed of a central office and 11 regional offices across the State, of which 10 operate … a centralized procurement contract (Contract), negotiated and entered into on behalf of the State by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followElevator Safety (Follow-Up)
… of the nine recommendations included in our initial audit report, Elevator Safety (Report 2017-N-4 ). About the Program The New York City … of the nine recommendations included in our initial audit report Elevator Safety Report 2017N4 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followGreat River Fire District – Treasurer Reports (2025M-125)
… [read complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the Board of … Did the Great River Fire District District Treasurer provide the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125City of Long Beach - Budget Review (B19-7-4)
… fund and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities that have been … accounted for 90 percent of revenue. This leaves little to finance operations and maintain infrastructure; yet the City continues to incur debt to finance recurring costs. The proposed budget includes revenue …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Standardized Forms – Travel and Conference Expense Management
… or cash advances. Mileage (use of personal vehicle) – should indicate the departure and arrival points … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … (Exemption Certificate) should be presented to hotels upon registration. Copies of this form can be obtained at the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCity of Troy – Budget Review (B22-5-7)
… revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … Findings Based on the results of our review of the 2023 proposed budget, we identified certain revenue and …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7State Comptroller DiNapoli Releases Municipal Audits
… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. … through April 2016, which represents 61 percent of total parking violations. The city could have collected an …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire … the board, rather than department membership, determined how the foreign fire insurance money was to be spent. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1