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Opinion 94-15
… form of gift, grant or bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … of any extraclassroom activity be deposited with an official designated by the board of education, who in such …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… loans would generally be available for businesses with 300 employees or less that can demonstrate financial losses. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingDeath Benefits
… to your beneficiaries. You can find important information for you and for your survivors in our publication, Getting Your Affairs in Order and A Guide for Survivors . Pension Payment Option When you retired, you … a postretirement death benefit or a survivors benefit for state employees …
https://www.osc.ny.gov/retirement/retirees/death-benefitsComptroller DiNapoli Releases State Audits
… overpayments identified. Department of Labor (DOL): Wage Theft Investigations (Follow-Up) (2015-F-9) In an initial … June 2014, auditors determined DOL was not completing wage theft investigations in a timely manner. As of August 2013, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-audits14th Annual Emerging Manager & MWBE Conference
… the Conference The Emerging Manager & MWBE Conference is an opportunity for attendees to connect with New York State Common Retirement Fund (Fund) investment … The 14th Annual Emerging Manager MWBE Conference is an opportunity for attendees to connect with New York …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceState Agencies Bulletin No. 2125.1
… Bulletin No. 2125 Purpose: The purpose of this bulletin is to inform agencies of the new temporary compensation … of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … must be reduced. The new temporary compensation payment is pensionable, subject to across-the-board increases, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2125
… This bulletin is superseded by Payroll Bulletin No. 2125.1 . Purpose The purpose of this bulletin is to inform agencies of the new temporary compensation … of the payment and to provide processing instructions for entering the payment and adjusting existing payments as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilCity of Yonkers – Budget Review (B18-6-7)
… appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… [read complete report - pdf] Audit Objective Determine if claims were adequately documented, for appropriate purposes … Key Findings The Board, District officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… network user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to … access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userUse of Vendor-Supported Technology
… in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyState Agencies Bulletin No. 2037
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and 2022 Retroactive Increases to Location Pay and Supplemental Location Pay and provide … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andOpinion 99-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not … Whether the assets of a service award program for volunteer firefighters must be …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… officials maintained a complete and accurate inventory of information technology (IT) equipment. Key Findings … would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentManagement and Maintenance of Non-Revenue Service Vehicles
… have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … maintenance, are safeguarded, and are properly disposed of at the end of their useful life. The audit covered vehicles owned during … have and maintain an accurate and complete inventory of nonrevenue service vehicles and to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesTown of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Contract with Daytop Village, Inc. (Follow-Up)
… provided by not-for-profit organizations under contracts administered by OASAS. One such contract is with Daytop …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followSelected Aspects of Discretionary Spending
… Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public … Orleans, Wayne, Wyoming, and Seneca. To accomplish its mission, the Authority incurs direct costs for specific …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-funds