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Opinion 88-31
… FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to … Whether a county treasurer is required to refund the fee prescribed in section 99m of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli Report Identifies Trends in Causes of Subway Delays
… better than 87% on-time performance last year, with the L train in the lead at 91.9%. It helped that the top four had relatively newer cars and that the L train has Communications-Based Train Control signals that enable trains to run closer together at faster speeds. The B train had the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Business Program Implementation (Report 2015-S-81 ) . Background The Service-Disabled Veteran-Owned Business … Veteran-Owned Business Program Implementation ( 2015-S-81 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followDiNapoli: Organic Farms Growing in New York
… 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified organic farms, according to a … released today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkGeneric PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Reporting and Utilization of Bias Incident Data (Follow-Up)
… report, issued September 25, 2014, examined whether the New York City Police Department (NYPD) is accurately collecting, … in this review. Other Related Audit/Report of Interest New York City Police Department: Reporting and Utilization of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followCompliance With the Clery Act (Follow-Up)
… Act, which requires colleges and universities to disclose crime statistics and security policies to help the public … identified that certain SUNY colleges published inaccurate crime statistics on their Annual Security Reports and/or to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followVendor File Advisory No. 2
… W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H SMITH Capturing Consistent Information: Vendor Contact …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… the sampled SBHCs did not follow Department of Health (DOH) inventory control regulations for medications and … returned to the parent/guardian or student), nor did they document their contact with parents/guardians to notify them … of medications at the end of the school year. Key Finding DOH has made progress in addressing the issues identified in …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Program: Awarding Housing Units and Maintaining Waiting Lists (Report 2014-N-3 ). Background Our initial … in the methods used by HPD staff to place applicants on development waiting lists. Development officials often did … the initial audit report; however, additional actions are still needed. Of the initial report’s eight audit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followOrdinary Death Benefit – State Police Plan
… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump sum … benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… report - pdf] Audit Objective Determine whether 17 school districts used their resources and two charter schools … to develop, adopt, file and implement district-wide school safety plans and building-level emergency response plans in compliance with the New York State Safe Schools Against Violence in Education (SAVE) Act. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Charter School of Educational Excellence – Information Technology (2023M-174)
… (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and … a comprehensive information technology (IT) contingency plan. Key Findings The Board and officials did not adequately secure student data to help protect it from unauthorized access or …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors