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Subway Wait Assessment (2014-S-23)
To determine whether New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s23.pdfTown of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087State Comptroller DiNapoli Releases School District Audits
… of duties. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… board must provide adequate oversight of disbursements to help ensure financial accountability, prevent the misuse of fire district funds, maintain compliance with legal requirements and build public trust. The District made …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111State Comptroller DiNapoli Releases Municipal Audits
… or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Rotterdam – Water Rents (2016M-347)
… of Audit The purpose of our audit was to review the Town’s water rent billing and collection procedures for the period … governed by an elected five-member Town Board, has three water districts and recorded a total of approximately $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Cost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17)
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17.pdfInternal Controls Over the Reconciliation Process
xii-4-d-reconciliation-audit-program.docx
https://www.osc.ny.gov/files/state-agencies/docs/xii-4-d-reconciliation-audit-program.docxOSC-administered distributions from the ILSF, 2005-2010
OSC-administered distributions from the ILSF, 2005-2010
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/ilsf2005-2010.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfReport on the Justice Court Fund
Report on the Justice Court Fund
https://www.osc.ny.gov/files/local-government/publications/pdf/justicecourtreport2010.pdfUnderstanding the Constitutional Tax Limit - Villages
Understanding the Constitutional Tax Limit - Villages
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/villages.pdfUnderstanding the Constitutional Tax Limit - Counties
Understanding the Constitutional Tax Limit - Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/counties.pdfUnderstanding the Constitutional Tax Limit - Cities
Understanding the Constitutional Tax Limit - Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/cities.pdfReporting to the Justice Court Fund
Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory041811.pdfCUNY Bulletin No. CU-860
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and Supervisor Carpenter titles. Affected … purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenterDual Employment
… of UCS, under the direction of the Chief Administrative Judge. UCS employs about 17,936 individuals throughout the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentCUNY Bulletin No. CU-387
… HC Flexible Spending 582 CUNY SS/Med Deficiency GARNSH (Garnishment) 603 TIAA Before Tax Arrears 604 TIAA After Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceExamination of Center for Economic Growth, Inc.
The objective of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant funds and associated matching expenses, repor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-14.pdfOptional Membership – Membership and Enrollment
… employment. Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional positions (under … full-time employment as established by the employer for this position; Duration of employment for less than one year, … signing an acknowledgment and filing it with the employer. Here is a sample acknowledgement of right to membership that …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membership