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IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … identified as high-risk. Additional programs to meet percent of coverage rule, which pertains to low risk … Federal programs that in aggregate encompass at least 20 percent of total Federal award expended; or Auditor must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Privacy and Security of Student Data
… Department (SED) reporting purposes. In school year 2024–25, there were approximately 1,600 schools and over … all employees to take the training, we found that in 2024, only 73% (117,763 of 161,337) of employees completed …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataOpinion 92-50
… GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … with significant recycled content; Pacificorp v City of New York , 741 F Supp 481, relative to a pre-1953 provision of …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A … owners a village employee to perform testing of the water within the private water system for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 2001-6
… be expended for illegal purposes or purposes contrary to public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Business Units may encounter this situation when making a partial payment due to a partial delivery. Partial payments should rarely occur because Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsCUNY Bulletin No. CU-806
… addresses are up-to-date in the PayServ system. Refer to Payroll Bulletin No. 1016.1 for assistance with employee … for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The Earnings … Code HSD and the amount paid will be displayed on the Payroll Register. The Earnings Description Health Specialty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-806-2024-city-university-new-york-cuny-nurses-health-specialtyControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… Objectives To determine whether the Department of Corrections and … Supervision (Department) provides sufficient oversight to ensure that the independent network, kiosks, and tablets … To determine whether the Department of Corrections and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… an individual’s major life activities. Section 504 of the Rehabilitation Act of 1973 prohibits discrimination on the … was also subject to this accessibility requirement. The Rehabilitation Act of 1973 requires airport (and terminal) … PANYNJ complied with selected requirements of the ADA, the Rehabilitation Act of 1973, and corresponding federal …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … risk to children. Lead poisoning is most often the result of inhaling or ingesting lead-contaminated dust. The … To determine if the Department of Health has provided adequate oversight of the Lead …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programFare Collection
… all holidays. In 2018, the LIRR carried 311,100 passengers on an average weekday. The LIRR has a distance-based fare … and monthly travel within the specified zones shown on the ticket) and non-commutation (one-way, round-trip, and … travel to the limits of the zone or zones shown on the ticket). Peak fares are charged during business rush hours; …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Revenue Enhancement Ideas Cash Management for Local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsCUNY Bulletin No. CU-814
… part-time employees meeting the eligibility criteria below on the effective date may be eligible for the General Salary … code of PAY/SIC (Pay Rate Change/Salary Increase) on the Job Action Requests page, using the effective date … must be submitted for each subsequent row that exists on the employee’s Job Data page using the Action/Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… the economic damage caused by the COVID-19 pandemic. The full op-ed is below: The need to combat hunger is clear and …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… DiNapoli. The analysis is based on data from his office’s Agency Services Monitoring Tool , which launched in November … the Mayor’s Management Report, but also displays funding, staffing levels and service performance for 36 city agencies. … is being made with city services.” Key Highlights: Staffing Has Not Rebounded at Many Agencies New York City’s …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyCUNY Bulletin No. CU-720
… Purpose The purpose of this bulletin is to inform agencies of the processing of … benefits are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-689
… Eligibility Criteria Employees eligible for retroactive increase are CUNY employees in the titles of Oiler, … the manually entered Job Action Requests and approve salary increases based on the approved salary chart. Agency Actions Reporting the Rate Increases To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryCUNY Bulletin No. CU-747
… Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees represented by … U6 $107.00 PL3 Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $133.03 PL1 SEIU Local 300 S6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language … Tracking of Language Services The audit found that DOHMH does not use a centralized system to track language services … recording services. Auditors also found that DOHMH does not track unsuccessful attempts to connect people with …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsOpinion 90-3
… opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, … by Tax Law, §1262(d) should be made on the basis of the full valuations used to apportion the county real property …
https://www.osc.ny.gov/legal-opinions/opinion-90-3