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Comptroller DiNapoli Releases State Audits
… and one was not implemented. New York State Health Insurance Program: Empire BlueCross and BlueShield: Selected … foreclosure funds. A review of 10 of 35 foreclosures with surplus funds during the audit period determined that the … incorrectly reported by the referee. Referees deposited surplus funds late in five of the 10 sales sampled and the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsOpinion 89-48
… 37 of the Lien Law, a developer was directed by the Supreme Court to execute the bonds, as principal, to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… “After a lengthy process, the state budget includes increased spending and policy changes on … Adequate reserve levels are critical, as out year budget gaps and an uncertain economy create future fiscal … After a lengthy process the state budget includes increased spending and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the … for the use of State owned facilities such as golf courses, performing arts centers, pavilion beach or docking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipFarmland Protection Program
… administering and promoting the Farmland Protection Program to protect agriculturally viable farmland in the … preserved acre data going back to April 2005. About the Program Some of the most productive, resilient, and versatile … acres of farmland and 2,800 farms. The Farmland Protection Program (Program), established in 1996, provides eligible …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an appropriate … does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using AI … To assess various New York State agencies progress in establishing an appropriate …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceEnforcement of Local Law 144 – Automated Employment Decision Tools
… in a variety of ways, such as quickly scanning resumes for key words to select the most qualified candidates, … the candidate’s experience, it also comes with risks. For instance, it can amplify existing biases and create novel … of Consumer and Worker Protection (DCWP) is responsible for enforcement of key consumer protection, licensing, and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSecurity Over Critical Systems
… Parks, Recreation and Historic Preservation; Department of Environmental Conservation; and Department of State. NHT also … park facilities, enhance access to outdoor recreation and environmental education, preserve historic and cultural … assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as … To determine if the Department of Agriculture and Markets is adequately overseeing the FarmtoSchool Program to ensure …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programState Agencies Bulletin No. 2372
… bulletin is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct rates. Affected Employees: Employees with deductions for … B-300 (Rev) and B-300A (Rev) updating maintenance rates effective August 27, 2025. Note: t hese Bulletins …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsUnified Court System Bulletin No. UCS-328
… Pay record for any of the following earnings codes on or after 03/31/2022 or 03/30/2023 respectively and while in an … With Pay or Leave of Absence with Reason Code WDL on or after the payment effective date. Earnings Code Description … a check returned or exchanged on an AC-230 for dates on or after the effective date of the payment, the payroll system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemAccounts Payable Advisory No. 52
… and in accordance with the terms and conditions of the purchase agreement. The agency must complete the receiving … which ideally should have been communicated in a purchase order. To document the act of acceptance, receivers … requirement applies to purchases where the agency issued a purchase order and purchases where the agency did not issue a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 1594
… have the correct pre-tax deductions for mass transit and parking programs. Affected Employees Employees who participate in pre-tax transit and pre-tax parking programs. Background Pursuant to IRS Publication 15-B … per month for transit passes. $255 per month for qualified parking. When establishing these pre-tax programs an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxCopiague Fire District– Mechanic Shop Operations (2021M-93)
… Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Dryden Central School District – Information Technology (2020M-106)
… policies were up-to-date with current technology changes, existing policies were enforced (or enforceable). Regularly … IT asset inventory records or enter into adequate written contracts with all IT service providers. In 2018, the … are enforceable within their IT environment. Evaluate all existing user accounts, periodically review for necessity and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86