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Internal Control System Components
… the head of each covered agency to certify compliance with the Act by April 30 of each year by submitting a … within their units. Separate the duties associated with the internal control and internal audit functions, …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli Urges Parents to Open a College Savings Account for Their Children
… to help parents save for college and offers tax deductions up to $10,000 annually. "A smart way to combat rising college costs is to plan ahead. It’s never too early to begin saving for your child’s future," DiNapoli said. "I encourage parents and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenState Agencies Bulletin No. P-978
Errors in Education Assistance Reporting for Some PEF Employees
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-978.pdfState Agencies Bulletin No. P-686
1991 Long LSP for Emp in PS&T NG Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-686.pdfState Agencies Bulletin No. P-870/A-379
Reporting of Taxable Education Assistance Payments Made in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-870-a379.pdfState Agencies Bulletin No. P-885
Change in Long Pay Sec Serv & Sec Super Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-885.pdfState Agencies No. P-652
1990 Long LSP to Emp in PS&T NG Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-652.pdfMinority- and Women-Owned Business Enterprises (MWBEs)
… intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE program, you … The Emerging Manager Program helps ensure that MWBEs in the financial arena have opportunities to do business with … andor womenowned businesses through a variety of programs In fact in some cases state agen …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesOpinion 89-51
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional … services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional payments for the … the town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51State Agencies Bulletin No. 2026
… to cover all their deductions. OSC Payroll has made updates to the deduction priority for 403(b), Plan Type 47. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxOpinion 91-6
… an act of the legislature or by a local law adopted prior to September first, nineteen hundred fifty-three, all … or of any district therein including but not limited to a soil conservation district, to the lowest responsible bidder furnishing the required …
https://www.osc.ny.gov/legal-opinions/opinion-91-6West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Anthem Blue Cross – Effectiveness of the Recovery Process
… To determine whether Anthem Blue Cross Anthem effectively administered the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processDual Employment
… Purpose To determine whether Unified Court System (UCS) employees who are dually employed at other … Supreme and County courts, Family Courts, Surrogate's Court, and City and District courts. UCS includes the Office of Court Administration (OCA), which is the administrative arm …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentOpinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Selected Financial Management Practices
… Trust has established adequate controls over the following financial management functions: revenue and collection; procurement and contracting; time and attendance; budgeting and … Trust has established adequate controls over the following financial management functions revenue and collection …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesComptroller DiNapoli Releases School Audits
… issued. Belleville-Henderson Central School District – Information Technology (Jefferson County) District officials … user accounts and permissions and securing personal, private and sensitive information. Auditors also found that … to four employees who routinely accessed personal, private and sensitive information (PPSI). In addition, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Comptroller Releases School District Audits
… Union Free School District – Information Technology (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate … awareness training. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli Releases Municipal Audits
… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … by more than $89.02 million. Town of Seneca Falls – Town Hall Capital Project (Seneca County) The board established an … its capital reserve for a project to construct a new town hall. However, it did not prepare an itemized project budget …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits