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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal … State and certain local taxes are administered by the State Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… in an agency other than the one in which the employee is regularly employed. 50107 Regular Employee – Lump Sum … in an agency other than the one in which the employee is regularly employed. 50207 Temporary Employee – Lump Sum … uniform allowances to a Section 211/212 employee who is required to wear a uniform in the performance of their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceVertus Charter School – Information Technology Asset Management (2025M-9)
… both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT … Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the School Board … maintain complete accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9DiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… Modernization, $5.65 billion. Network Expansion: Second Avenue Subway (SAS), $5.23 billion. Administrative and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: Wall Street Bonuses Slip From 2006 Record
… declined 4.7 percent from record levels in the prior year to $180,420 even though the credit crunch and market turmoil battered profits, according to an estimate State Comptroller Thomas P. DiNapoli released … rate than profits because Wall Street firms use bonuses to retain top producers. While many firms sustained heavy …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… scheme. Hoffman, 66, of Shirley, was sentenced to execute a confession of judgment for the full restitution … dollars that he acquired illegally. Hoffman also agreed to forfeit all future pension payments that he would have been entitled to; those payments will be used to pay down Hoffman’s debt. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… from the federal government to pay claims. State UI tax rates have already risen to the highest level permissible … from a high of $10.2 billion at the end of March 2021. The current balance is more than double what was owed during the … employee UI claims or a low UI fund balance. Given the current negative balance in the state unemployment trust …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… of 70% renewable electricity consumption. The analysis is based on projections from the New York Independent System … gigawatts of installed renewable capacity by 2030, which is triple the 2022 capacity of approximately 6.5 gigawatts. … responsiveness and project impacts are mitigated, is critical to achieving the CLCPA goals. The state will also …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfBest Practices – Information Technology Contingency Planning
… immediate attention. For example, if the payroll process is identified as a critical function, the plan should include … the plan to all responsible parties and ensure that it is periodically tested and updated as needed. The plan should … and procedures to ensure that all critical information is routinely backed up so that it is available in the event …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesHudson Housing Authority – Information Technology (2019M-224)
… to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, review and … to sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Poughkeepsie City School District – Information Technology (2019M-166)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and services procured by the New … and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsCharlotte Valley Central School District - Information Technology (2019M-27)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use policies …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Forestville Central School District - Information Technology (2019M-170)
… to employees who routinely accessed PPSI. Network and application user accounts were not properly managed. In … comprehensive written procedures for managing network and application user accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity … out the appropriate IRS form(s). The Office of the State Comptroller relies on the agency to obtain accurate and … over a set period. Vendor Inquiry\Lookup – Agencies can search this report by TIN, Vendor Name or other vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/commack-2020-15.pdf