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Examination of Outstanding Premiums
… (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), … New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a policyholder …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsIf You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they apply, please consult with your … an independent auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our … desk form (select Governmental Accounting Standards Board (GASB) Reporting or Retirement Online Troubleshooting from the …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has … the Village. In addition, the Village and this individual have entered into a contract, which provides for an annual … compensation is excessive in any given year. If it is excessive (e.g., more than reasonable compensation paid …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Wall Street Bonuses Rose In 2012
… paid to New York City securities industry employees are forecast to rise by 8 percent to $20 billion during this year’s bonus season, according to an estimate released today by State Comptroller Thomas P. … sector narrowed slightly in 2011, but it remained wide, at 5.3 times more than the rest of the private sector …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… Department of Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing … euthanized, according to an audit released today by State Comptroller Thomas P. DiNapoli. "The state is doing a … are providing dogs with safe conditions and the care they deserve," said DiNapoli. "However, state officials and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areOperational Advisory No. 24
… XV – End of Year should be read in its ENTIRETY, since it contains updated and/or new information on topics such as payroll, uncashed checks, journal vouchers/entries, … Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesArea #5 – Malware Protection – Information Technology Governance
… software should be set to update definitions daily and to scan for threats throughout the day. Without current virus …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionOil Spill Fund
… gasoline, kerosene or home heating oil), you should report it within two hours to the 24-hour Spill Hotline. Oil Spill … damage claim form with the Fund for your financial loss. How to Make a Claim Fill out the damage claim form and get …
https://www.osc.ny.gov/about/oil-spill-fundHenry Johnson Charter School – Financial Operations (2014M-214)
… 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, … compact contract is not sufficiently detailed to determine how the quality of services provided will be measured. The … appear to be reasonable since the services being provided have no relationship to the number of students at the School. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Opinion 90-7
… of section 18 to include "... (iv) a public authority, commission, agency or public benefit corporation, or (v) any … to include "any commissioner, member of a public board or commission, trustee, director, officer, employee, ... or any …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Maintenance and Inspection of Event Recorder Units
… To determine whether the Metropolitan Transportation Authority – New York City Transit complied with maintenance and inspection requirements …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsVillage of Catskill – Financial Condition (2014M-134)
… December 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a … complete and accurate financial records, the Board did not have reliable information on which to base its decisions. The … a comprehensive, multiyear financial and capital plan and it did not have any other mechanism to adequately address the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134State Agencies Bulletin No. 2329
… This Bulletin is Superseded by Payroll Bulletin 2329.1 Purpose: The purpose of this bulletin … (CSEA) Division of Military and Naval Affairs BU 47 (CSEA) State University Construction Fund BU 97 (CSEA) … of the LGS direct deposit will be the same as an employee’s regular check. Pay Cycle/PP Type Eligibility Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesDiNapoli Report Highlights Local Government Reliance on Federal Aid
… P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school … local governments and school districts outside New York City received $4.7 billion in direct federal aid. Separately, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCity of Amsterdam – Recreation Department (2023M-29)
… records for the beverage events . As a result, there is a substantial risk that not all collections were remitted … periodically placed in a vehicle’s glove compartment until it was brought to the Director’s home, over the weekend, … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29New York’s Economy and Finances in the COVID-19 Era
… a loss in job income in the coming four weeks Source: U.S. Census Bureau, as of June 16 New York City Leads in Job Losses, … Report 2019 Financial Condition Report Subscribe for Latest News and Updates … In the wake of COVID19 more than …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Duanesburg Central School District – Information Technology (2021M-40)
… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Opinion 98-5
… a "contract" includes any express or implied claim, account, or demand against or agreement with a municipality … constitute a "contract" because the voucher is a claim, account or demand against the county (see 1985 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Controls and Accountability of Court, Trust and Bail Funds
… estates controlled by Public Administrators (such estates have no known heirs or no heirs able or willing to administer … miscellaneous funds. Finance's Court Assets Department is responsible for the accounting of these moneys and … was due to Alternative to Incarceration program fees it withheld, but could not provide the details to support the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… and new UI system and data comply with provisions of the NYS Information Security Policy, the Classification, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraud