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The Concerning Growth of Hate Crime in New York State
… with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these … incidents occurred. Hate crime data for New York City in 2023 (and, therefore, aggregate statewide totals) were not … 4 For purposes of this report, New York City data for 2023 made available by the NYPD on the NYC OpenData portal …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateOpinion 92-19
… PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS -- Private Roads (authority of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- … 400000 according to the 1990 federal census may regulate traffic in residential subdivisions on private roads open to …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… contract review is an essential and important deterrent to waste, fraud and abuse. By reviewing contracts before they …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction … of SFS. The Business Unit must maintain documentation to support the advance to the employee and must make that available to the Office of … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… expense report for reimbursement unless the Due to State is refunded to the State. An employee who travels frequently … future expense reports. The Due to State Offset amount is available in the employee’s wallet. The employee must … expense report. If the total Due to State Offset amount is more than the employee’s current expense report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… provides guidance to State agencies in determining whether a contract-related transaction must be approved by OSC. It … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … or Department ID is needed. A determination on the agency request will be provided through the SFS Helpdesk. CONTRACT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTransforming the Procurement Function
… or consolidation actions. Key Recommendations Define and distinguish Transformation-related from … monitor the progress toward their completion. Clearly define cost savings and cost avoidance for the Procurement …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionEnforcement of Local Law 144 – Automated Employment Decision Tools
… biases and create novel sources of bias, and there is often a lack of transparency about the system’s … NYC Department of Consumer and Worker Protection (DCWP) is responsible for enforcement of key consumer protection, … and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose civil penalties …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSecurity Over Critical Systems
… data. About the Program The Natural Heritage Trust (NHT) is a non-profit public benefit corporation of New York State, established in 1968. NHT’s mission is to receive and administer gifts, grants, devises, and … that share mission-compatible goals and purposes. NHT is governed by a four-member Board of Directors dedicated to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsExamination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcHazard Mitigation and Coordination
… mitigation, evacuation, and continuity of operations. The audit covered the period from January 2018 through April … hit New York City 10 years ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers without … one of the most damaging hurricanes ever to make landfall in the United States. The storm resulted in the deaths of 44 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationState Agencies Bulletin No. 778
… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCohoes City School District – Medicaid Reimbursements (2022M-107)
… to Medicaid eligible students with signed parental consent forms. Key Findings The District did not maximize Medicaid … to Medicaid eligible students with signed parental consent forms …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107State Comptroller DiNapoli Releases State Audits
… 2013 examined whether the fellowship leaves granted to CUNY instructional staff were awarded for authorized … that were not on CUNY’s list. These findings point to weaknesses in the monitoring of bank accounts. Of 78 … making payments, NYSIF will cancel the policy and attempt to collect the amount owed. Some of the businesses with …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… The pandemic program to help struggling households pay their rent faltered at the start, with New York being the … The pandemic program to help struggling households pay their rent faltered at the start with New York being the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workers who power it.” “Apprenticeship programs are the gold standard for developing a safe, skilled and diverse …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachCUNY Bulletin No. CU-414
… incentive, information about the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on the employee job … OSC based on information provided by the agencies. PayServ is now updated to allow agencies to select the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-act