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Examination of Sealed Records
… DiNapoli's Legislative Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) …
https://www.osc.ny.gov/legislation/examination-sealed-recordsOversight of New York State Forest Tax Programs (Follow-Up)
… which provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), … and a stable forest economy, in 1974, New York enacted Real Property Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Comptroller DiNapoli Releases Municipal and School Audits
… 435 devices, complete descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. … determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Harford Fire District – Records and Reports (2016M-170)
… did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170State Agencies Bulletin No. 2152
… in calendar year 2022 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned … the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll … in April 2024. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksYates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County officials … Our objective was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Access Controls and Vulnerability Management Over Critical Systems
… unauthorized access to its system and data. Due to the confidential nature of our audit findings, we communicated … these findings with seven recommendations in a separate, confidential report to BPCA officials for their review and … Implement the recommendations included in our confidential draft report. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… do not review payroll in a timely manner, and there is no certification of payroll prior to printing checks. There was … and file the Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming and designating queries to be included in the upgrade Affected Employees All PS Query … To notify agencies of the process in PS Query for renaming and designating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Cohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… companies and received the following support: Nisource Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers … 2016 J.M. Smucker Co. Centerpoint Energy Coca Cola Enterprises Raytheon Union Pacific Waste Management 2015 Dean …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… employee is regularly employed. 50107 Regular Employee – Lump Sum Compensation to a regular employee upon separation from … employee is regularly employed. 50207 Temporary Employee – Lump Sum Compensation to a temporary employee upon separation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceDeposit Central School District - Financial Condition (2018M-204)
… District officials took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, general … District officials took action to effectively manage the financial condition of the general and cafeteria funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… to a designated beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfMenands Union Free School District – Information Technology (2021M-78)
Determine if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/menands-2021-78.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfHuman Resource Practices (Follow-Up) (2021-F-7)
To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to select human resource functions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f7.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 20
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdf