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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 … 155-a], a sum of money deposited in connection with a cash bail or a partially secured bail bond is received by a court …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli Report Identifies Trends in Causes of Subway Delays
… have returned. The Metropolitan Transportation Authority (MTA) has an opportunity to further improve performance and … compared to the same period in 2024 predominately on the E, F and R lines. The fact that subway car problems are the … 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 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… encourage and support eligible veteran-owned businesses to play a greater role in the State’s economy by increasing …
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
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked … rated fourth in land acreage, with 213,000 acres of land dedicated to organic farming, exceeded only by California, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkGeneric PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made … employees do not always maintain complete, accurate fuel logs to support fuel purchases, as required by the State Use … who purchase fuel. Ensure DEC employees complete fuel logs accurately and timely. Ensure DEC supervisors review, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what … new compact models, they had more options (such as power windows and locks) and a smoother ride than their newer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Reporting and Utilization of Bias Incident Data (Follow-Up)
… initial audit report, Reporting and Utilization of Bias Incident Data, issued September 25, 2014 ( 2014-N-2 ) . … is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followCompliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … on their Annual Security Reports and/or to the Department of Education which could affect the public's ability to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followVendor File Advisory No. 2
… it will cause inconsistent data in searchable fields. All USPS Postal Abbreviation standards should be used when … the following website to review these rules. https://www.usps.com/send/official-abbreviations.htm#2 . The chart below …
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)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, New York City School-Based Health Centers: Security and … Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected), …
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)
… lists. We found that applicants who were next in line for units in a specific development were not always offered …
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
… death benefit is a one-time, lump sum payment (your beneficiaries would not receive a monthly pension benefit). … $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
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
… minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two schools did not have a … team or did not have all the required members. No school met all of the annual safety training requirements. Key …
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)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor …
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)
… to School officials, we found: School employees did not have guidance on how to properly identify and secure sensitive student … School officials agreed with our recommendations and have initiated, or indicated they planned to initiate, …
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)
… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …
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)
… Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed … ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same period), which … by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay debt-service costs during …
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