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Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Allen – Town Clerk Collections (2024M-120)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not always record fees accurately or deposit … Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Border City Fire District – Board Oversight (2024M-137)
… contract with a private corporation (Corporation) and kept an unauthorized bank account into which he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Willsboro Fire District – Financial Controls (2014M-156)
… and separate from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … and an appointed Treasurer acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Churchville-Chili Central School District – Financial Management (2015M-354)
ChurchvilleChili Central School District Financial Management 2015M354
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … tax levy continued to increase slightly by 7 percent from 2007 to 2012. As of May 31, 2012, the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Agencies Bulletin No. 344
… on the Employee Tax Data panel effective with the first payroll check for 2003. Questions Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… on the Employee Tax Data panel effective with the first payroll check for 2002. Questions Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditOpinion 2004-7
… of delinquent water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users … outside the village, the right to make connections with mains and reservoirs of the village for the purpose of … of rules, regulations and local laws not inconsistent with law for enforcing the collection of water rents and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Agencies Bulletin No. 174
… for updating Employee Type on the Position Data 2 panel and provide procedures for processing earnings for … now change the Employee Type field on the Position Data 2 panel from H (hourly) to E (exception hourly) and from E … that reflects Type H (hourly) on the Position Data 2 panel, the employee will be paid only when the agency enters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … distributions to the horse racing industry, New York State Gaming Commission and allocations to the local governments. … to assist the Board in identifying potential expansion strategies to increase revenues and other organizational …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… 46,787 apartments and is responsible for ensuring that managing agents keep buildings in good physical condition and … at all three developments and found that none of the managing agents submitted their required annual apartment … State Senator Brian Kavanagh, Chair of the Senate Housing Committee said, “Mitchell-Lama developments are meant to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsOpinion 92-14
… COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Final Average Salary – Article 14 Benefits
… of three), if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 … not be included in your FAS: Unused sick leave (payment for over 165 days is included for State Police members); Payments made as a result of … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryTransportation – 2021 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to excellent, a 1.0 percentage …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were rated good to excellent, a 2 percentage point …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationState Agencies Bulletin No. 2004
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for overtime eligible employees working at DOCCS in titles represented by PEF or CSEA that were not included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleContributing Toward Your Retirement – Article 14 Benefits
… benefits for 25 years or until retirement, whichever is earlier. If you are employed by more than one … join the Retirement System, all salary and service earned in connection with all employment must be reported to us. … Internal Revenue Code Section 414(h), effective October 1, 2013, your required 3 percent contributions are …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementArea #6 – Patch Management – Information Technology Governance
… upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management