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Citywide Payment Services and Standards – Controls Over Payments (2022-N-2)

To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n2.pdf

Complaint Processing (2020-N-9)

To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdf

Cybersecurity Month Cybersecurity Foundations

Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr

https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdf

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response

To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdf

Village of Shoreham – Board Oversight and Justice Court (2017M-152)

The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/shoreham-justice-court-2017-152.pdf

Compliance With Executive Order 95 (Open Data) (2019-S-65) 180-Day Response

To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and useful.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s65-response.pdf

Technology Transfer Program and Royalty Payments (2019-S-10)

To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdf

DiNapoli: NYC Tax Collections Stronger Than Anticipated

… of $1 billion and a capital stabilization reserve of $250 million, which, if not needed, could be used to narrow …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipated

Opinion 95-11

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …

https://www.osc.ny.gov/legal-opinions/opinion-95-11

IX.6.A Drawdown Overview – IX. Federal Grants

… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant funds. Most federal grants … Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overview

COVID-19 Pandemic Small Business Recovery Grant Program

… small businesses to cover costs such as payroll, rent or mortgage payments, personal protective equipment expenses, …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-program

State Agencies Bulletin No. 2272

… being returned via the AC230 process are sent to OSC by direct deposit reversal, payroll check stop payment, … agencies two completion options, one of which uses the tax rates from the original paycheck to automatically calculate … use immediately. OSC Actions: OSC will continue to process Direct Deposit Reversals, Payroll Check Stop Payments, and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchange

DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized

… New York state is failing to promote and increase use of a key system … and outcomes for people with disabilities. It is disappointing that this system is underutilized by state agencies and employment service … New York state is failing to promote and increase use of a key system …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilized

DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing

… New York has been slow when it comes to using some federal … housing crisis, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … to ensure the unprecedented federal relief funds help New Yorkers in need and are not lost because of unnecessary …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housing

XII.5.K Federally Reportable Payments – XII. Expenditures

… provides Business Units with guidance on how to determine the federal reportability of payments as well as how to … This section provides Business Units with information on the type of payments that must be reported to the Internal Revenue Services (IRS). The IRS requires the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-payments

Record of Activities (ROA) – Reporting Elected and Appointed Officials

… her ROA by the amount of time used for vacations, illness, holidays or other reasons during the three-month period, so …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roa

Opinion 2008-4

… HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ 198(4), 202(3), 202-b: The costs of construction of additional facilities or … town park district pursuant to the authority in Town Law § 202-b, are charged against the properties within the park …

https://www.osc.ny.gov/legal-opinions/opinion-2008-4

Alternate Contribution Stabilization Program

… Top) Program Participation and Withdrawal This program is closed to new entrants. Eligibility was limited to … St Albany, NY 12244-0001 Your withdrawal from the program is subject to review and approval by NYSLRS. Withdrawal will … of the Alternate Program, the normal annual contribution is the employer’s total invoice, excluding payments for group …

https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-program