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Town of Perinton - Financial Management and Information Technology (2017M-232)
… accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive multiyear financial and capital plans. Did not adopt IT policies or provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… [read complete report - pdf] Audit Objective Determine whether the Board … of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes. Key Findings … and for proper purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mDundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Frontier Central School District - Procurement of Professional Services (2018M-98)
… for proper District purposes. Key Findings The Board did not establish adequate policies or ensure that District … nine professional service providers $466,960, but could not provide documented evidence for how or why those vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mBuffalo Academy of Science Charter School - Procurement (2019M-250)
… goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly … totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases totaling $289,500 … Adopt a more comprehensive written procurement policy. Approve contracts as required by the School’s policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250State Agencies Bulletin No. 304
… are not an employee's most current effective dated row for a particular general deduction will be purged. Using this … all of an employee's most current effective dated rows for all general deduction codes, whether end dated or not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeOpinion 2006-4
… qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The provisions of General Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 88-19
… by the town can only be answered upon examination of all relevant facts and applicable principles of substantive …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Comptroller DiNapoli Releases School Audits
… segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 97-17
… 1, 1991, the financial disclosure requirements of section 812 became applicable to that political subdivision (General Municipal Law, §811[2]). Section 812 provides that such a "political subdivision" must … prescribed in that section (General Municipal Law, §812[1][a]). …
https://www.osc.ny.gov/legal-opinions/opinion-97-17IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… expenditures include payments made for: The acquisition or construction of the State’s capital facilities including planning, land acquisition, design, construction, engineering services, and equipment costs … economic development projects; and Advances for capital construction costs reimbursable by public authorities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… oversight of programs. However, officials do not expect wholesale changes to begin for several years, and then only …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Education – Mental Health Education, Supports, and … services for all students. A prior audit report, issued in August 2022, found that the New York City Department of … the Plan, OMH prepares monthly reports compiled from data submitted by voluntary providers that received the funds. A …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… in excessive Medicaid managed care premium payments made on behalf of recipients who should have been, but were not, … system as a means for component agencies to report on contractor and consultant performance and share the … or whose property they might damage as a result of an accident. The Department of Motor Vehicles is responsible for …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2031
… is to inform agencies of the revision made to the Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … or on file. OSC Actions: OSC has updated the Federal Tax Data page and Lock-in Letter fields in PayServ as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… one of the timekeeping systems in place at Metro North, Crew Management System, did not have a requirement for … are included in the final audit. For a copy of the MTA report visit: … For a copy of the LIRR report visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsOpinion 95-2
… This opinion represents the views of the Office of the State … LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" … designated billing item. Initially, we note that for purposes of this opinion, we have assumed that the …
https://www.osc.ny.gov/legal-opinions/opinion-95-2XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations … in this section, Business Units should use the invoice number on a vendor’s invoice to process the voucher. Business … ensure that each voucher (1) references a unique invoice number and (2) includes only items it has received and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance