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Opinion 89-3
… place the successful bidder in a position of unfair economic advantage, or place other bidders at a competitive …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Unified Court System Bulletin No. UCS-337
… OSC’s automatic processing of the April 2024 UCS Longevity Bonus (JLO) and provide instructions for payments not … SR, SY, 87, 86, 88, or CTwho meet the eligibility criteria on 04/01/2024 may be eligible to receive the 2024 Longevity … be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloOpinion 2001-15
… (see Federal Ins. Company v State Tax Comm . 146 AD2d 888, 890, 536 NYS2d 595, 596; see gen. McKinney's Statutes …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Agencies Bulletin No. 1535
… Purpose To inform agencies of OSC’s annual record update process and provide data entry … amount for a combined total contribution limit of $24,000 in 2017. An additional deferment is also available … contribution amount for a combined contribution limit of $27,000 in 2017. CUNY participants are not eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1448
… Purpose To inform agencies of OSC’s annual record update process and provide data entry … amount for a combined total contribution limit of $24,000 in 2016. An additional deferment is also available … contribution amount for a combined contribution limit of $27,000 in 2016. CUNY participants are not eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1448-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 97-18
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- … to the provisions of Article 5-A of the County Law (see Shields v Dinga , 222 AD2d 816, 634 NYS2d 790; Tom Sawyer … County Law, §215(6), such property may be sold or leased only to the highest bidder after public advertisement (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-18State Agencies Bulletin No. 592
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing Time Entry transactions. Affected Employees … December 08, 2005 (Institution) There is no direct deposit for this payment. Background The settlement of PERB Case …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/592-2005-uniform-allowance-employees-represented-nyscopba-and-council-82Payroll Improvement Project Bulletin No. PIP-003
The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be included in the upgrade migration
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Comptroller DiNapoli Releases Municipal Audits
… for and submitted to the town board. Town of Owego – Water Fund Operations (Tioga County) Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water bills … $70,000 of lost revenue for the town. All 51 water bill adjustments reviewed, totaling $233,400, were not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 2006-9
… (Town Law §198[12][b]). Any such sale must be approved by a majority vote of the qualified electors of the district … property and facilities of the town district are purchased by, among other entities, a county on behalf of a county district, the town, by agreement with the purchaser, may provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Richford Fire District – Long-Term Planning and Board Oversight (Tioga … lack of adequate board oversight of the maintenance of the accounting records, the village’s accounting records were …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Division of Diversity Management
… fully inclusive work environment for all Office of the State Comptroller (OSC) employees helps carry out the … Deputy Comptroller, Diversity Management nhernandez@osc.ny.gov Office of the State Comptroller 110 State Street, 8th Floor Albany, NY 12236 (518) 473-1368 … The Division of Diversity …
https://www.osc.ny.gov/about/division-diversity-managementOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelArea #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with … discovered and are well known by attackers. Code to exploit some of those vulnerabilities is freely available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Washington – Information Technology (2013M-164)
… may not understand or be prepared to fulfill their legal obligation to notify affected individuals. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … 111 network user accounts were unneeded and should have been disabled. Adopt an adequate comprehensive … to a disaster, ransomware attack or other event, employees have insufficient guidance to restore or resume essential …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTown of Carroll – Town Clerk (2022M-20)
… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … initiate corrective action. … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20