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Examination of Unemployment Insurance Benefits
… examination were to determine if Unemployment Insurance (UI) payments made by the Department of Labor (DOL) were … to prevent future overpayment s . We also matched the DOL UI Benefit Overpayment File to the New York State Payroll … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $101,443 from …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsState Agencies Bulletin No. 1201
… Questions regarding this bulletin may be directed to the Payroll System Questions mailbox. Please visit the Payroll Enhancement Program Web page at the OSC Internet site …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… invested in the company through Trillium Group, a managing partner for the In-State Program, in 2010 ($500,000) and in … jobs within the region," said Kevin Phelps, general partner for Trillium Group. The In-State Private Equity …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundWindows Domain Administration and Management (Follow-Up)
… of its services, ITS is responsible for maintaining Active Directory domains on behalf of the State’s Executive … servers, as well as users, groups, and systems. An Active Directory domain provides the methods for storing directory data and making this data available to network …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… statewide were down 5.9 percent in January compared to the same time last year, State Comptroller Thomas P. … pandemic (April-June). “The COVID-19 pandemic continues to weigh heavily on New York’s local governments, even as … local communities are suffering and are working diligently to get them aid.” Regionally, Central New York is the only …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentManagement and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three … could compromise the quality of the care they provide due to fatigue. The objective of our follow-up was to assess the extent of implementation, as of November 19, … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followFinancial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programAccounts Payable Advisory No. 32
… regular vendor IDs and to the Internal Revenue Service (IRS) for reportable payments processed within the Statewide … will also produce and send 1099 Forms to vendors and the IRS for reportable payments to vendors: (i) that use a single … the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsPress Conference on the Flushing Snapshot Report
… economic health of the greater Flushing area in Queens, NY. He will be joined by local elected officials and … the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial audit … To determine the extent of implementation of the 12 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfCybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfOpinion 89-62
… multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is … of the district. Thereafter the ballots prepared for the election of fire district officers shall specify the names of … proper blank spaces for each office to be filled at such election. If any such resolution shall be adopted, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected), … student-supplied medications, they did not record student medication transactions (e.g., medications received from or …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSteuben County – Safeguarding Computerized Data (2025M-96)
… access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s office? … County officials must safeguard computerized data in the finance and personnel departments and the County Clerk’s … safeguard computerized data used by employees in the finance and personnel departments and County Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Opinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or the town's code of ethics, it is possible that, upon judicial review, it could be determined that engaging in this private …
https://www.osc.ny.gov/legal-opinions/opinion-89-60VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… cash to outgoing inmates and clients. Provide cash for subpoena fees. Purchase materials, supplies or services where … service. Any contract payment. Payments covered by medical fee schedules or hospital rate schedules. Payments for family …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesOversight of Hazardous Materials and Waste (Follow-Up)
… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow