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State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Bayport Fire District , Town of Cameron , Town of Enfield , Richland Fire District and the Summitville Fire District . “In today’s …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programElevator Safety (Follow-Up)
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … the Metropolitan Transportation Authority is responsible for inspecting and testing its elevators. Annual inspections … inspections and found violations were missed or overlooked for 11 of the 12 sampled elevators. When we reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followAdministration of Tenant Complaints
… York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a timely … housing in New York State. The Division’s Office of Rent Administration (Office), the subject of this audit, is …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsOpinion 88-3
… AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' … to the Chairman of the Workers' Compensation Board for payment into the Uninsured Employers' Fund. Accordingly, … of the Workers' Compensation Board. The WCL provides for a different disposition for civil penalties imposed under …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Compliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts … high error rate indicates a notable risk that the affected NYC DoE high school students are not obtaining an Arts …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… there is a high level of transparency and accountability in the spending of its funds on these projects. Key Findings In certain instances, the LIRR did not efficiently manage its … auditors by stating that an employee was working when, in fact, he was not at work. We identified three employees …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOversight of Transportation Services and Expenses (Follow-Up)
… and Expenses (Report 2021-S-1 ). About the Program DOCCS operates 44 correctional facilities, seven regional … (e.g., inmate buses, tractor trailers) vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day … (Contract) for fleet management and repair services. DOCCS is responsible for periodically reviewing a sample of …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followAdult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed … for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … AUC tax revenue based on a proportion of AUC product sales within the county. OSC is not responsible for …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with county debt and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10City of Troy – Budget Review (B17-5-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
Village of Suffern Budget Review B1864
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Education Department: Setting Special Education Itinerant Teacher Services Rates (2008-S-146) Henry Viscardi School: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… accident not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… and capital investments business owners are claiming on their ST-340s to the amounts stated on the businesses’ applications and investigate any …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Transportation Authority’s (MTA) New York City Transit (Transit) operates the subway system in four of the five New York City boroughs, excluding Staten Island, carrying an average of 5.4 million passengers per …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followAccidental Death Benefit – Career Plan
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefit