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Security Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is … ECMCC is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. … with the University at Buffalo, it plays a vital role in medical research. A core value of the organization is …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsComptroller DiNapoli Releases State Audits
… for their job titles. Unified Courts System (UCS): Legal Aid Society (2012-0076) Auditors reviewed select payments totaling $5,448,384 UCS made to Legal Aid for salaries, equipment, and real … found Legal Aid spent these funds appropriately. However, UCS overpaid Legal Aid $412,184 for fringe benefit expenses …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsForfeiture of Benefits for Convicted Felons
… the Retirement and Social Security Law (RSSL) (“The Public Integrity Reform Act”) govern the potential reduction and … office, the prosecuting agency may commence an action for pension forfeiture in the supreme court of the county where … local government department, division, board, commission, bureau, public benefit corporation or public authority who …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Agencies Bulletin No. 2174
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Article 49 of the 2021-2026 ASU Agreement between the State of New York and CSEA and the Office of Employee Relations … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2314
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2025 … advice Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the … Retirement information: The Special Assignment to Duty Pay is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024Time and Attendance Practices of Selected Employees
… Purpose To determine whether the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We also determined whether identified … including tour schedules, sign-in and sign-out sheets, time clocks, and KRONOS (an electronic "touch" time keeping …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… For over 50 years, ANIBIC has provided a broad range of services to people with special needs, from ages five through adulthood. Governed by a 16-member Board of Directors and an Executive Director, ANIBIC operates a Supervised/Supportive Residential Program, consisting of three freestanding residences and a cluster of apartments …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedPopulation Data, Resources and Publications
… 2018 - The Mohawk Valley Region’s dominant economic center is the Utica-Rome metropolitan area. Unemployment and child … economy and labor markets, and includes a discussion about what the future may hold for the region. Finger Lakes Region … economy and labor markets, and includes a discussion about what the future may hold for the region. Central New York …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable … To determine if the New York City Department of Buildings DOB adequately monitors …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyMaintenance and Inspection of Event Recorder Units
… public transportation agency in North America and one of the largest in the world, with 472 subway stations spread across four of the five boroughs of New York City. As of February 3, 2018, Transit had 6,435 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 2074
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025. We extended our observation … forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27SUNY Bulletin No. SU-345
… effective 09/01/2023 for CAL and CYF employees. Effective Dates: Effective 09/01/2023, pay period 12L, checks dated … any Time Entry transactions split by Pay Period effective dates. RGS and all override codes must be submitted using the appropriate calculation based on the effective dates of the transaction. Additional Information Regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyVillage of Weedsport – Financial Management (2025M-76)
… and sewer funds totaling $696,548 (44 percent of the upcoming year’s budget) and $336,015 (94 percent of the upcoming year’s budget), respectively, at the end of the … This unrestricted fund balance was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Elmira City School District – Capital Projects (2025M-21)
… Understanding the Audit Area Proper procurement of goods and services helps ensure the prudent and economical use of public money and helps guard against favoritism, … voters approved the ongoing Project, with a budget of $76.8 million. Although the Project is not complete, we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94CUNY Bulletin No. CU-844
… Purpose: The purpose of this bulletin is to provide agency instructions for … following bargaining units who are currently receiving any of the Assignment Differentials are impacted: Bargaining Unit … by Carmelo Batista, Jr in the 05/02/2024 Memorandum of Agreement between the City University of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligible