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Administration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … various staff members and external information technology (IT) support staff. Access to Systems should be limited to … to designated individuals and ensure that documentation is retained to show who authorized the grade change and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Fare Collection
… Objective To determine if Metropolitan Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. This audit covered the period … railroad in America operating under its original name. It extends from three major New York City terminals – Penn …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfOpinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 94-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION … under General Construction Law, §60-a except that it is not registered as second-class matter, may be designated …
https://www.osc.ny.gov/legal-opinions/opinion-94-9XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… (at estimated historical cost if actual historical cost is not practicably determinable). Cost is defined as … or received whichever is more objectively determinable. It includes the purchase price or construction costs and also additional charges to place a fixed asset in its intended location and condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsVI.5 Project Budgets – VI. Budgets
… The Projects module is used to collect financial transactions associated to a project. … ID Activity After the Child budget is established, it becomes available to transact against. Agencies can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsState Agencies Bulletin No. 2173
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicTown of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town officials (officials) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4State Agencies Bulletin No. 2097
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase for … and Municipal Employees, AFL-CIO, and the local union, it has been determined that the amount of organization dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2097-district-council-37-dc37-local-2627-dues-increaseUnified Court System Bulletin No. UCS-313
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … and Municipal Employees, AFL-CIO, and the local union, it has been determined that the amount of organization dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-313-district-council-37-dc37-local-1070-dues-increaseUnified Court System Bulletin No. UCS-342
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … and Municipal Employees, AFL-CIO, and the local union, it has been determined that the amount of organization dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increaseHudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology … Consider requiring employees to sign acknowledgement forms to help ensure they are aware of adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Do We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… search for lost and forgotten money, also known as unclaimed funds. DiNapoli oversees 31 million unclaimed funds accounts …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … at residential treatment facilities during the pandemic, it put patients’ safety, security and treatment at even … the most in any September-August period on record. OASAS is on the front line in addressing this crisis and …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsEPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) … only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … not required). Guidance: An agency must take action when it discovers that a contract is associated with the incorrect …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractOpinion 89-39
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-academy-science-charter-2019-250.pdf