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Eligible Titles – Special 20- and 25-Year Plans
… What titles are eligible for the plan? The Section 383-e and 383-f plans cover members in the following titles: Police Officers with …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesExamination of Pitts Management Associates, Inc. Travel Expenses
… objective of our examination was to determine whether the travel expenses claimed for reimbursement by Pitts Management … was reimbursed for professional fees and the consultants’ travel-related expenses. The initial contract, which was … to minimize expenses. Key Findings We found not all the travel expenses claimed for reimbursement by PMA and approved …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOpinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
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
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … provided by special act, the members of a volunteer fire department or, if the department is comprised of several …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … not defined in section 109-b. In the absence of a contrary definition, we believe that if the term were used by itself, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Handling codes on the voucher specify the distribution of checks. The table … be submitted with the check. Prepayments are not allowed on routine vendor payments. Business Units using handling … Code “A” for the following reasons: To pay vendors on a routine basis. To obtain goods or services the Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeAddiction Support Services During Emergencies (Follow-Up)
… over 1,700 substance use disorder and problem gambling treatment and prevention programs (Programs) across the … to each Program type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as … them to maintain waiting lists for clients awaiting treatment. Additionally, certain providers, including …
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
… on clinical evaluations and pay for their services using rates established by SED. The rates are based on the financial information that Kidz … of their payments to Kidz Therapy based on statutory rates. For the three fiscal years beginning July 1, 2011 and …
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
… New York City income tax. In June 2010, LIRR paid 41 Car Repairmen for 7,558 hours worked, equating to $271,002. … not actually worked. Similarly, in July 2010, LIRR paid 40 Car Repairmen for 9,449 hours worked, equating to $356,588, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesSignal Maintenance, Inspection, and Testing (Follow-Up)
… Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York City Transit’s (NYCT) … is responsible for Power and Signals. Subway track is divided into sections for maintenance purposes. As of January … on the Signal Device Master List but were not inspected by a Supervisor during this period. Moreover, NYCT is …
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
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain … of Education (DoE) refers students to ADAPT based on clinical evaluations and pays for ADAPT’s services using … that did not comply with the RCM and the CFR Manual’s requirements and recommend such costs be disallowed. These …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteTown of Guilderland – Information Technology (2025M-61)
… 1 If an IT system is compromised, the results could range from inconvenient to catastrophic and may require …
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)
… in public life, including those with disabilities, the elderly and individuals with temporary injuries. 1 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1DiNapoli: Better Oversight Needed at Homeless Shelters
… as well as hotels and motels, auditors observed a range of unsatisfactory, and even squalid living conditions. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight of financial … 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate oversight of … Did the Rushville Hose Company Inc Company Board of Trustees Board and membership provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Unified Court System Bulletin No. UCS-292
… Council 37 in bargaining unit SK who reside within the zip codes identified below are affected: New York City Zip … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District … will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-280
… Council 37 in bargaining unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn … 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District … will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2019 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucs