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Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… and network user accounts are disabled timely. Limit application user permissions based on a user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the Program … final assembly in Yonkers, New York. The first M9 rail car entered revenue service on September 11, 2019. The … Stock Programs Department Selected Aspects of the M9 Rail Car Project Management …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followFormer Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… Preet Bharara, United States Attorney for the Southern District of New York, announced that MICHAEL J. VATTER pled guilty … today to wire fraud in connection with state pension benefits before U.S. District Judge Cathy Seibel in White … Preet Bharara United States Attorney for the Southern District of New York announced that MICHAEL …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… expert. Questions [email protected] (OSC) or Anthony Pagano (DOB) at 518-474-2937 or Anthony[email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaRiverhead Central School District – Financial Operations (2025M-64)
… them to monitor financial operations? Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area The … a timely manner. Financial reports submitted in six of the 22 months to the Board were between 60 and 107 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64NYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State … rate of return to 6.8 percent,” DiNapoli said. “The Fund remains strong, diversified and well-positioned to … The New York State Common Retirement Funds Fund estimated return in the second quarter of the State …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsSelected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and if not, whether the Paratransit Division … To determine whether the contractor operating the MTANew York City Transits …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As … Law (Law), and under the supervision of the State’s Cemetery Board (Board), the Division works with cemetery officials on a wide range of issues, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followState Agencies Bulletin No. 2126.1
… agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the leave transactions in PayServ. Affected … agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-fullState Agencies Bulletin No. 1201
… Questions regarding this bulletin may be directed to the Payroll System Questions mailbox. Please visit the Payroll Enhancement Program Web page at the OSC Internet site …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservState Agencies Bulletin No. 2126.3
… agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the leave transaction in PayServ. Affected … agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21263-paid-parental-leave-fullState Agencies Bulletin No. 2126.2
… agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the leave transactions in PayServ. Affected … agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21262-paid-parental-leave-fullNew York State Artificial Intelligence Governance
… in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from January 2019 through November 2024. About the Program AI-powered tools have an increasingly significant role in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceInvestment of Retirement Funds
… 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in …
https://www.osc.ny.gov/legislation/investment-retirement-fundsAccounts Payable Advisory No. 40
… Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide … Units must always use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher in the SFS … Business Units must always use the invoice and distribution lines in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… and remitted in a timely manner. Key Findings From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Village of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68