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Delaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46)
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46.pdfUse of Federal Funding for Election Technology and Security (2020-S-18)
To determine whether the Board of Elections (BOE) utilized available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s18.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfElection Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfBath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an appropriation as … outside the State Treasury in OSC approved agency sole custody funds. Agencies receive revenues from a variety of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a competitive … procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area … specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses … a tax home is generally an objective determination based on where an employee principally works. While the location of … with no regular work location, but for whom, dependent on the specific circumstances, both the tax home and official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationAbout the Record of Activities – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Get answers about the record of workrelated activities ROA that elected and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … reserves appear to be overfunded or contain funds that are improperly restricted, and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Area #9 – Wireless Network – Information Technology Governance
… Although wireless environments and their related security systems can be quite complex, local government and school … written policies and procedures; Determining the optimal number, physical location and broadcasting power of wireless access points; Maintaining an inventory of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… Thomas P. DiNapoli, trustee of the Fund, announced today. To date, the Fund has deployed over $26.5 billion, … real threat to our investments, but the actions announced today will help position the Fund to address those risks and … and protect the Fund.” The investments announced today include: $2 billion to the FTSE Russell TPI 1000 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 97-1
… plan is eligible to participate in the plan (see 1979 Opns St Comp No. 79-732, unreported). A "public corporation" for … the county (Workers' Compensation Law, §60[1]; General Construction Law, §66[1]). A public benefit corporation is a … or the county's rules and regulations. January 27, 1997 James F. Collins, Esq., County Attorney County of Herkimer …
https://www.osc.ny.gov/legal-opinions/opinion-97-1XI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… contracting entities should reference the contractor’s legal name in the contractual agreement. In certain … contractual agreement must include both the contractor’s legal name and the alternative name or alias. Process and … File and Centralized Corporate Customer File using its legal business name, not its alias (e.g. DBA). When an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsOpinion 89-5
… is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, indexes the notice of pendency against the names …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Agencies Bulletin No. 2413.2
… locked queries for agency use. Purpose: The purpose of this bulletin is to provide agencies with revised policies … reduce such employee's current salary so that the salary paid to such employee prospectively is the salary which the … enter a General Comment with the following information: Confirmation that the employee has been notified and either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24132-revised-policies-and-procedures-addressing-overpaymentsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsLife Changes: What If I Leave Public Employment?
… of service, you can end your membership and receive a refund of your contributions (go to Ending Your Membership — … the time of the default to the Internal Revenue Service (IRS) as an early distribution from a qualified pension plan. … of your contributions, your payment is reportable for federal income tax purposes and we are required to withhold …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employment