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Inventory Controls
… systems, and their associated data, are not at risk. For 7 months, during the beginning stages of our audit, ITS …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Agencies Bulletin No. 2272
… employee is not entitled to the funds. To ensure that OSC does not hold funds a NYS employee may be entitled to, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeOpinion 90-22
… (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or telephone corporation, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 2000-2
… to designate, or acquire by purchase, condemnation or lease, land and buildings for neighborhood recreation centers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… crimes (51%). In 2019, of the 2,524 subway felonies, only 935 (37%) were considered violent. Even though there are …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight … of registered apprenticeship programs (Programs). The audit covered Programs active during the period April 2019 through August 2024. We also considered … To determine whether the Department of Labor DOL is providing adequate oversight …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsCUNY Bulletin No. CU-718
… adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be received in OSC’s Audit Section by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveState Agencies Bulletin No. 1320
… 1 Day Nights $1,867.70 Additional Pay Earnings Codes AMP, COM and PRO The payment amount for Administrative Maintenance … Pay (Earnings Code AMP), Command Payment (Earnings Code COM) and Premium Overtime (Earnings Code PRO) is calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1320-april-2014-security-salary-increases-and-additional-pay-increasesSUNY Bulletin No. SU-351
… Comp Rate Code of BIW teaching at least one three or more credit hour course must receive an increase to their base … BIW or Reason code CSL (Cor Sal) for all other Comp Rate Codes with the effective date of the row being evaluated, the … increase in Administration Pay Period 18L), agencies must report the adjustment amount for earnings such as Balance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalState Agencies Bulletin No. 1653
… Purpose To inform agencies of OSC’s automatic processing of the April 2018 retroactive M/C … the implementation of this payment. Effective Date(s) The April 2018 M/C Salary Increase will be paid using the … should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1653-april-2018-managementconfidential-mc-2-salary-increaseForks Fire District #3 - Financial Planning (2018M-20)
… Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, … financial plan. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s … 30, 2015. Background The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Half Hollow Hills Central School District – Procurement (2016M-239)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $241 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Town of Guilford - Justice Court Accountability (2018M-248)
… [read complete report - pdf] Audit Objective Determine whether all money …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Glens Falls Common School District - Cash Management (2019M-177)
… Audit Objective Determine if District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Ellicottville Central School District - Information Technology (2019M-14)
Determine whether the District ensured information technology IT assets were properly safeguarded and secured
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14