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Eligible Titles – Special 20- and 25-Year Plans
… Environmental Conservation Forest Rangers Regional State Park Police Officers SUNY Police Officers Rev. 10/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) were incurred for business purposes … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOpinion 90-5
… subject to the statutory maximum of eleven. As a general rule, when a statute commits a decision to a governing body …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-42
… bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 97-14
… each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to purchase … for department use. You ask whether foreign fire insurance tax moneys may be expended by a volunteer fire department to pay the cost of constructing a trophy case in the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only …
https://www.osc.ny.gov/legal-opinions/opinion-93-11XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… to identify payments Voucher for advance payment to the Federal government (e.g., Superintendent of Documents, … at (518) 474-4868 or [email protected] . T Land Claim Tax Payment X Payroll Deduction Unit - This code is for OSC use only. It is used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeAddiction Support Services During Emergencies (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Addiction Support Services … type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as Local Service … and re-evaluate it following any incidents. Further, in 2013, the State created the New York State Evacuation of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses … To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualTime and Attendance Practices of Selected Employees
… Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents including tour … "touch" time keeping system). Each agency uses one or more of these mechanisms. This audit, which focuses on the time …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesSignal Maintenance, Inspection, and Testing (Follow-Up)
… In New York State, it is the Public Transportation Safety Board (PTSB) that reviews and approves NYCT’s System Safety … and approval. Our initial audit report, issued on October 17, 2018, examined whether NYCT performed signal MIT in …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followADAPT Community Network – Compliance With the Reimbursable Cost Manual
… provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education service … school year, ADAPT served about 548 preschool students. In addition to the preschool cost-based programs, ADAPT … June 30, 2015, ADAPT reported approximately $53 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualTown of Guilderland – Information Technology (2025M-61)
… this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) … water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health DOH …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Physical Accessibility to Programs and Services (2025-MS-1)
… of Floral Park , Town of Grand Island , City of Long Beach , City of New Rochelle , City of Norwich , Town of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… [read complete report – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) … Did Delaware County Industrial Development Agency DCIDA officials …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteDiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersUnified Court System Bulletin No. UCS-280
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit. Affected Employees … The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-659
… Purpose The purpose of this bulletin is to inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income. Affected Employees … Employees in AJ or GA bargaining units will continue to have their imputed income submitted by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… were safeguarded? Audit Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company … the position in April 2025. From January 1, 2024, through March 31, 2025, the Treasurers deposited approximately … cash balances for the Company’s nine bank accounts. As of March 31, 2025, the Company’s bank account balances totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6