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Capital One Bank Accounts
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … by a property management consultant hired by the MTA in connection with acquisition of certain properties required …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… Investigators 67 Rent Regulation Services Note: Employees in specific bargaining units whose survivors receive full … payments provide for the State to pay a death benefit in the amount of $50,000 to an employee’s surviving spouse … Accidental Death Benefit will be paid to the beneficiaries in the same proportion, as evidenced on the Workers’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… period to the next accounting period – resulting in delays to FYE processing. Business Units are required to … for approval by the deadline for online vouchers stated in the Calendar . Ensure any existing reconciliation vouchers … for approval by the deadline for online vouchers stated in the Calendar . NOTE- reconciliation vouchers cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… as global leaders in addressing climate change-related investment risks and pursuing opportunities for the Fund’s … for its efforts to assess and combat climate-related investment risk. In June, DiNapoli released his ambitious … to reduce its exposure to climate risk and capitalize on investment opportunities created by the transition to a low …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the out-years, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsVillage of Sherburne – Budgeting (2025M-83)
… Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period February 28, 2022 – … 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial stability, public … the Village of Sherburne Village Board of Trustees Board develop realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases School District Audits
… purchases made from a New York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central … did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsXIV.15 Updating Agency Contacts – XIV. Special Procedures
… Contact Type Contact Description Reporting Required in Online Contact System Contact Manager – Finance … payment to OSC. Optional, see Voucher Authorizers heading in Chapter XII Section 4.D for information about the … Role Contact Description Reporting Required in Online Contact System Contact Manager – Payroll …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsOpinion 91-15
… inquire whether the village may require the developer to pay money in lieu of park land as a result of the request for … Whether the village may require the developer to pay money in lieu of park land as a result of the request for …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Licensing and Monitoring of Proprietary Schools
… school, including records they are required to maintain on site, at least once every licensure period. If the Bureau … viable or is operating in violation of the Law or the Regulations of the Commissioner of Education (Regulations), it has the authority to impose sanctions, such …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsChittenango Central School District – Information Technology (2023M-155)
… Audit Objective Determine whether the Chittenango Central School District (District) officials adequately managed … Determine whether the Chittenango Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… established an adequate information technology (IT) contingency plan. Key Findings District officials did not … use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also … IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationState Agencies Bulletin No. 1416
… employees Reporting Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning … Earnings Code SLO (Salary LSP Override) if the salary at the time of withholding was higher than the salary at the time of payment. CAL teacher whose salary was withheld …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1498
… the beginning of the academic year Teachers not returning in the Fall of 2016 Change in Pay Basis Codes Transfers between agencies Work schedule … Pay teachers Affected Employees Institution teachers in the following agencies: Department of Corrections and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… employees Reporting Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning … Earnings Code SLO (Salary LSP Override) if the salary at the time of withholding was higher than the salary at the time of payment. CAL teacher whose salary was withheld …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1261
… employees Reporting Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning … Earnings Code SLO (Salary LSP Override) if the salary at the time of withholding was higher than the salary at the time of payment. CAL teacher whose salary was withheld …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersHorseheads Fire District #1 - Board Oversight (2019M-82)
… needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. Key … needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… Action Outcome Payee not entitled Check is cancelled, voucher is closed, accounting is reversed. Reissue no changes … Check is cancelled, a new check is issued from the same voucher with the same payment information. Close for address change Check is cancelled, voucher is closed, accounting is reversed. Agency must submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkTown of Athens - Town Clerk/Tax Collector (2018M-41)
… accurate. Key Recommendations Ensure that all collections are deposited and remitted in a timely manner. Ensure that bank reconciliations are prepared each month. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41