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Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a deficit of $28,226 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Division of Housing and Community Renewal No. DH-130
… Purpose: The purpose of this bulletin is to inform the Division of Housing and … Renewal of OSC’s automatic processing of the April 2024 DC 37 Rent Regulation Services Unit (RRSU) Performance … of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceSecurity Over Electronic Protected Health Information (Follow-Up)
… included in our initial audit report, Security Over Electronic Protected Health Information (2014-S-67). … Compliance With Payment Card Industry Standards ( 2015-S-65 ) … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followOpinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a … company; federal banking corporation licensed to do business in this state; national banking association; federal …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Agencies Bulletin No. 1030
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … 2007, 2008, and 2009 due to the implementation of their new agreements, will receive the adjusted amounts in the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1030-2010-uniform-allowance-and-uniform-clothing-allowance-securityState Agencies Bulletin No. 850
… Officer Supervising Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 764
… for the payment, provided the employee returns to the payroll within one (1) year of the eligibility date. The … payments for eligible employees who were Active on the payroll, on a Leave of Absence with a reason of Military … Begin Date: 11/14/07 or date employee returned to the payroll for Administration agencies; 11/7/07 or date employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an appropriate …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 88-53
… This opinion represents the views of the Office of the State Comptroller at the time it was … of actual service immediately preceding the date of such employee's retirement, exclusive of any lump sum payments for …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Controls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to the CUNY … is an Enterprise Resource Program. The objective of CUNYfirst was to replace CUNY’s legacy systems with an … who was not an employee of the campus and had no business need for FSCM, could access FSCM data and accessed the FSCM …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 93-24
… (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor competitive sports … Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over … to establish policies and procedures regarding driving while intoxicated (DWI) administrative fees has resulted in … found that 89 inactive probationers owe at least $9,710, but as much as $58,260, to the County for unpaid DWI …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsDisposal of Electronic Devices
… media (e.g., hard drives and other memory components) in these devices be securely overwritten or physically … This information was not personal, private or sensitive in nature. Because the Department utilizes OGS to surplus …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not formally adopt a … of the State Comptroller within 60 days of the fiscal year end. Prepare complete monthly reports, which should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialTown of Benson – Financial Condition (2013M-77)
… realized negative fiscal trends in its general and highway funds over the past several years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Opinion 91-52
… LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to bidder employing …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 1657
… impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) Affected Employees Employees who are paid … In December of 2017, new legislation (TCJA) was passed changing many areas of the tax law. A significant change was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… policy, as required by New York State Technology Law. Sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … implemented appropriate procedures establishing employee salary rate schedules. Individuals paid through the payroll … are excessive in comparison with the town’s expenditures for those funds. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1