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State Agencies Bulletin No. 2199
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all wireless … To determine if the Department of Taxation and Finance has adequate controls to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeState Agencies Bulletin No. 2304
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageState Agencies Bulletin No. 2163
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 M/C Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2023 MC Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… and launch new initiatives such as the Test & Trace Corps. The system hired 1,305 technical specialists and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… rate rose sharply and is still high at 17% in 2021. College-educated individuals fared better during the pandemic … points to reach 6.2% from 2019 to 2021) than those with no college education (7.8 points to reach 12.9%). Young workers, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… The state Department of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are … New York’s environment, public health and safety at risk. DEC has to start monitoring compliance with the law, and … of a six-alarm fire on a trash barge in December 2021. DEC is responsible for enforcing the 2010 New York State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… low-income New Yorkers find housing by making full use of available federal funds for vouchers, according to an … Comptroller Thomas P. DiNapoli. “New York is in the midst of a housing crisis and Homes and Community Renewal’s management of its programs is critical to New York’s efforts to help …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisExamination of Island Peer Review Organization
… Purpose We examined select subcontractor expenses the Department of Health (Department) … expenses. Our objective was to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor agreements. Background The Department entered …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationPleasantville Union Free School District – Claims Auditing (2022M-136)
… The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the … perform the Board’s claims audit responsibilities.As a result, claims were not always adequately supported or … Recommendations Ensure that the claims auditor is properly trained and that claims contain sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Marathon – Claims Audit Process (2022M-124)
… claims could have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Scarsdale Union Free School District – Overtime (2022M-105)
… overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … did not maintain adequate records and reports to allow the Board to properly manage Village finances. … ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Lyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178City of Lackawanna – Network Management and Internal Controls (2021M-215)
… generic network user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. … developed written IT policies and did not provide users with IT security awareness training. City officials have not … written IT contingency plan. City officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Alexander Central School District – Financial Management (2020M-64)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in excess … fund balance is added back, surplus fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Newfane Central School District – Financial Management (2020M-88)
… The practice of annually appropriating fund balance that is not needed to finance operations and overstating … the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… complete report - pdf] Audit Objective Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … Determine whether the Board appropriately evaluated projects prior to approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… based on historical trends or other known factors. Comply with the Board’s fund balance policy and include a plan to … Contain comprehensive multiyear financial plans with goals and objectives for funding long-term operating needs. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning