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Access-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followBus Driver Licensing (Follow-Up)
… on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article 19-A of … and Traffic Law. However, we found seven of the 142 drivers sampled did not meet the requirements of Article … and that outdated medical forms were used to certify drivers. Key Finding MTA officials have made progress in …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, … June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider located in Westchester County, New York. WestCOP provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualReporting of Billboard Income (Follow-Up)
… of properties with billboards. We obtained such a listing showing 871 properties with billboards and noted that for 717 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Of the 2,943 claims totaling $23.7 million, we reviewed 202 claims 1 totaling $1.4 million and determined that 105 … policies. While we were able to determine that each of the 202 claims was for a proper District purpose, the Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Accounts Receivable Collections
… However, there are improvement opportunities. From a sample of 194 collection cases totaling $22.2 million, we …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOpinion 91-19
… acceptance of the gift by the donee (see, generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Agencies Bulletin No. 2352
… The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS members. Affected Employees: Tier 6 members of … Effective in Administration paychecks beginning July 2, 2025, and Institution paychecks beginning July 10, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employeesInfrastructure Inspection and Maintenance
… are periodically inspected and whether inspection results are considered when maintenance activities are … instances, we found no evidence that the Inspection results were considered when determining maintenance … or where significant time has elapsed since the last Inspection. Improve the clarity and effectiveness of the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceOpinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Selected Financial Management and Administrative Practices
… Administrators are responsible for administering the estates of individuals who die intestate (without a will) and … 31, 2013, the NCPA reported a caseload of 168 open estates with an estimated gross value in excess of $44 … assets as required by statute. Thus, the values of many estates were significantly underreported. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesLaSalle School – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualCase Management (Follow-Up)
… 2021-N-9 ). About the Program The New York City Department for the Aging (DFTA) promotes, administers, and coordinates the development and provision of services for older New Yorkers to help them maintain their … data, there were over 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followPublic Posting of Certain Contracts
… DiNapoli's Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0State Agencies Bulletin No. 434
… for Federal, New York State, New York City, Yonkers and Social Security/Medicare. These requests are the result of incorrect … employed. No deductions will be taken and there will be no direct deposit for these separate checks. As these monies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservOpinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL … fund to be used over the course of several fiscal years to finance appropriations for the consideration due under … also requires moneys in the general fund to be used to finance appropriations for the current fiscal year …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… act of the State Legislature, the fire district may "return" monies in the reserve fund to taxpayers by making … special act of the State Legislature the fire district may return monies in the reserve fund to taxpayers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Research Vendor Information
… The links below provide access to information resources that … review. Each resource has a short description and the link to the applicable website. The Office of the State Comptroller … The links below provide access to information resources that …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1368
… of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2015. Affected Employees Employees enrolled in the Deferred Compensation Plan Effective Date(s) … “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1368-deferred-compensation-maximum-contribution-limits-calendar-year-2015