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Compliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit scope … the public’s confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsBolivar-Richburg Central School District - Financial Management (2019M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-voucherseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… gender and racial diversity among the qualities its seeks in its board members. When DiNapoli and Trillium filed their … and had no stated policy that it made diversity a priority in constituting its board. Within months of receiving the … women and individuals from minority groups to include in the pool from which Board nominees are chosen.” In its …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersOpinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 2005-3
… MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter into a lease for the … to be reacquired by lease-purchase agreement. This is in reply to your letter asking whether a union free school … other than that provided in the General Municipal Law. It is a fundamental principle of law that school districts …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Division of Housing and Community Renewal Bulletin No. DH-18
… by RRSU (DC 37) who sustain a Workers’ Compensation injury on or after 7/1/05 may be eligible to receive a … date of the Leave Without Pay on the Incident and Injury Details pages, respectively. Reporting Information on the Incident and Injury Details Pages Using the Monitor Workplace path ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersOpinion 92-49
… of real property for use as a town recreational trail is subject to permissive referendum, or the town board, upon … from taxes levied for the current fiscal year. This is in response to your letter in which you state that your town is considering leasing a section of an abandoned right-of-way …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Other Bulletin No. 80
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments not … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityThe Office Sector in New York City
New York City’s office sector employed a total of 1.6 million people in 2019, the highest level on record.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2022.pdfFreeport Union Free School District – Financial Condition (2016M-300)
… reserve funds with balances totaling $35.6 million as of June 30, 2015, four of which were overfunded. Key … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… for the alleged theft of $7,089 in wages. Marsden Chen is accused of running his own company, Diagnostic Services & … in at his job for the housing authority. “Public time is for public work, not to subsidize one’s private business,” … public salary while earning income from a private business is theft, plain and simple. I am grateful to the New York …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,232 … million with 140-150 Grand Holdings LLC for office space in Westchester County. Gaming Commission $100 million with … Inc. for artwork conservation at the Empire State Plaza in Albany County. Department of Health $10.9 million with …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Municipal & School Audits
… not maintain control of his electronic signature, there is an increased chance of unauthorized checks being signed. … the district’s regulations for AUP state that personal use is prohibited. As a result, the likelihood that a user’s … data, confidentiality, integrity or availability is increased. Fifteen network users (41%) did not have signed …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263DiNapoli Announces State Contract and Payment Actions for November
… today his office approved 1,506 contracts valued at $2.27 billion and approved more than 2.9 million payments worth nearly $9.9 billion in November. His office also rejected 173 contracts … office has approved 17,541 contracts valued at $ 40.4 billion and approved nearly 28.8 million payments worth more …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsSmithtown Central School District – Capital Projects (2016M-202)
… District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools with … 2012. Key Recommendations Ensure that all capital projects are properly authorized and established with a maximum … to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they originated from. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $368 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit … To determine whether the Department of Health effectively oversaw localities …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefits