Search
Virtual Currency Licensing (2022-S-18)
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18.pdfVirtual Currency Licensing (2022-S-18) 180-Day Response
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18-response.pdfDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Acting District Attorney Keane said, “I am pleased to announce that this defendant has pleaded guilty to the highest sustainable charge. For more than four years, he … June 30, 2023. The investigation was subsequently expanded when McDougall began in his position of deputy clerk on Jan. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… in 2016-17. School budgets head to voters for approval on Tuesday, May 17. Since it is still early in both the school …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capAdministration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up) (2015-F-6)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f6.pdfTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the … deposited remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78State Agencies Bulletin No. 1289
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total … pay periods, the adjustment is paid in the 26th paycheck. Payroll Bulletin #1276 (Impact of 27 Pay Periods in Calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1289-2013-year-end-adjustment-members-nys-legislaturePreparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll … guidance on preparing for retirement, including topics to consider as you plan and actions to take. When you’re ready to apply for retirement, you can … process and highlighting important topics and information to consider …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementAccrued Payments and Leave Credits Page How-To Guide for State Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-state.pdfNYC Construction Noise Complaints Soar
… (DEP) and DOB are the agencies primarily responsible for handling construction noise complaints. DEP is responsible for responding to 311 construction noise complaints. DOB … building inspections; and issues permits, including those for after-hours work. Auditors found there was minimal …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in … enforcement to recover any funds due to the Town. Perform a thorough and deliberate audit of claims. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Unified Court System Bulletin No. UCS-79
… Purpose To notify agencies of the change in attributes for Deduction Codes 353 and 399 , Mutual of Omaha. Affected … automatically change the pay stub narrative description for Deduction Code 353 to Mutual Omaha Disability and for Deduction Code 399 to Mutual Omaha Companion Life. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial … Village of Cuba Sewer Fund Financial Condition and Records and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 173 water … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Accounts Payable Advisory No. 40
… 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 should be used, including the “Misc …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… over $78,000 in pension benefits. “Mr. Fitzpatrick hid the death of a beneficiary and abused his power of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftCapital Planning and Maintenance
… the Ogdensburg International Airport (Airport); the Port of Ogdensburg (Port); the New York and Ogdensburg Railway; … development through the promotion of buildings and river, road, rail, and air transportation. Each year the Authority … perspectives. Other Related Audits/Reports of Interest Albany Port District Commission: Select Financial Management …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceMedina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194