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Oversight of Shelter Placements
… shelters or facilities that have the necessary services and supervision. The audit covered the period from January … clients. This is followed by a standardized mental health and substance abuse screening (psychosocial … arrival, as well as a comprehensive psychiatric behavioral health assessment, as needed. The screening results are …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsCUNY Bulletin No. CU-747
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2022 Form … will automatically apply the Prepaid Legal Service Benefit for the 2022 calendar year for employees who were in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesFare Collection
… to $29.25. Tickets can be purchased prior to boarding or, for an additional surcharge of up to $6.50, on board the … New York State law to collect fares, tolls, or other fees for the use and operation of its railroad system. Per the New … of the Transportation Services Department, are responsible for collecting fares from every rider. According to the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Comptroller DiNapoli Releases Municipal & School Audits
… (Erie County) The board and district officials did not properly manage fund balance and reserve accounts. The board and district officials’ budgeting practices were not transparent and resulted in the district exceeding the … appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual budgets during the same …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Monitoring of Construction Management (Follow-Up)
… engineering, and construction management services for buildings statewide. One component of its mission is to design and build facilities for State agencies and public authorities. To achieve that … safety, scope, and function. D&C is generally responsible for managing OGS’ construction contracts. However, contracts …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followGlossary
… usually a family member who is granted authority to care for and make certain decisions for a child (for the “person”). Whenever a child receives money (usually …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryOversight of Water Supply Emergency Plans (Follow-Up)
… the Program The Department of Health (DOH) is responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its Bureau of Water Supply Protection … and submit a Water Supply Emergency Plan (Plan) to DOH for approval at least once every 5 years. Plans must include …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followSection 8 Housing Choice Vouchers – Federal Funding and New York
… as well as Putnam, Rockland and Westchester counties. For 2024, the NY Metro income limit for a family of four was $77,650. Public housing authorities … to applicants HUD considers extremely low-income (ELI). For 2024, the NY Metro ELI limit for a family of four was …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersDiNapoli: Tax Breaks From IDAs Continue to Climb
… development and job creation, but it can be difficult for taxpayers to follow the costs and benefits of these … lieu of taxes (PILOTs), leaving the total net exemptions for the year at $695 million – an increase of $63.2 million, … of $2,326 per job gained. In 2014, cumulative job gains for projects active in that year equaled 235,888 with a …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal and School Audits
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest … without favoritism. Specifically, officials responsible for purchasing did not advertise in the district’s official …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The Board delegated its … District’s claims. These two employees were responsible for examining and allowing or rejecting all accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Contribution Rates – Employer Contributions and Rates
… by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS … interest rates, inflation, cost-of-living adjustments and salary increases. The Actuary performs annual experience studies, …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesCUNY Bulletin No. CU-638
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time employees and from $14.55 to $14.95 for hourly employees. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, … System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Livingston County) The board did not adopt policies for password management, protection of personal, private and … occurred because officials did not develop procedures for processing separation. In addition, the claims auditor …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2008-5
… village and a town on behalf of a fire protection district for the services of a village fire company: (1) there is no … the fire protection district; (3) the contract may provide for the town receiving fire protection to directly remit to … contract may provide, as a negotiated term or condition, for the setting aside of monies paid to the fire company to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Alternate Contribution Stabilization Program
… Stabilization Program provides short-term cash relief for employers by allowing them to amortize a portion of their … beginning the year after amortizing under the program, for up to twelve years. Both Contribution Stabilization … choose to amortize in any year. The program limits the increases or decreases in contribution rates from year to …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 88-78
… in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by county to village); (additional … village) -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2006-4
… term of an “eligible letter of credit” issued as security for local government deposits and investments do not apply to … a federal home loan bank (hereinafter “FHLB”) as security for county deposits. Specifically, you ask whether the … term of an “eligible letter of credit” issued as security for local government deposits and investments applies to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4