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Opinion 93-10
… COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays … Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the … known as Thanksgiving day". Section 24 does not, however, list the day after Thanksgiving as a holiday. The word …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Agencies Bulletin No. 2291
… Payment to eligible employees as follows: Employee Reimbursement Distribution Method If an employee provides … to individual employees and submit one journal entry reimbursement for all affected employees using the following … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilSelected Safety and Security Equipment at Train Stations
… taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, … June 8, 2017, SIR had 199 Closed Circuit Television (CCTV) cameras, 42 stand-alone cameras, and 43 Customer Assistance Intercoms (CAIs) …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Persons Convicted of Driving While Intoxicated
… Device Program (Program). Our audit covers the period August 15, 2010 through June 25, 2015. Background In New York, … violations outlined in the State IID Regulations and the NYC Plan. Refer all stipulated alerts pursuant to the State …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to maintain and operate property … on a daily basis such as fuel, insurance) data for most rental and other income producing properties through annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… (APSNet) for New York City referrals and Adult Services Automation Project (ASAP) for ROS referrals. According to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… Pollinator Protection Plan (Plan) to address the high loss of pollinators in the State. The Plan is a multiagency … to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being shipped into the State, … sale of nucs and queens as well as all those requested for transport for the 5-year period ending December 2021. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCUNY Bulletin No. CU-837
… Purpose: The purpose of this bulletin is to provide instructions to agencies for … Payments. Affected Employees: Part-time employees in one of the bargaining units below who meet the eligibility … CB CE GA PC T8 TC Background: Pursuant to the Memorandum of Agreement between the City University of New York (CUNY) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 2389
… Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1575
… retroactive pay increases, and payments for nondeductible moving expenses. Supplemental wages include wage payments … rate percentage (25% for Federal, 9.62% for NYS, 4.25% for NYC, 1.61135% for Yonkers Residents and 0.5% for Yonkers … check. In summary: Federal: Aggregate State: Aggregate NYC: Aggregate Yonkers: Flat Rate based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Police Bulletin No. SP-245
… of OSC’s automatic processing of the 2024 State Police Holiday Bonus Payment, and to provide agency instructions for … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. These payments, including those … agreement. Effective Dates: The 2024 State Police Holiday Bonus Payment is effective on 11/01/2024 and will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … training helps prevent accidental breaches, which are often caused by human error. By prioritizing the security … When unneeded user accounts remain enabled, the school has an increased risk that disgruntled employees or attackers …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… not reimburse the organization for his personal use of an official vehicle in a timely manner. Both audits found lax … questionable spending.” The OTB was formed in 1973 and is owned by 15 participating counties and the cities of … Rochester Americans games, as well as area concerts. It is aimed at increasing OTB patronage and game play. The New …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … New York. The legislation will provide much needed funding for local governments to modernize and protect their networks … utilities, airports, schools and health care facilities. For example, a 2019 ransomware cyberattack on the City of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has adjusted its budget priorities during the COVID-19 pandemic to help address pressing needs, but … Like many cities across the United States New York City has adjusted its budget priorities during the COVID19 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… remedy these issues. Beekmantown Fire District No. 1 – Investment Program (Clinton County) Auditors determined that … officials did not develop and manage a comprehensive investment program. For example, officials did not prepare … in developing and adopting more accurate budgets and planning for the village’s financial future. …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete … Period January 1, 2024 – September 30, 2025 Understanding the Audit Area A town supervisor, as chief fiscal officer, … Did the Town of Newcomb Town Supervisor Supervisor maintain …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Claims for Deceased Owners and Estates
… Learn how to submit your claim for lost money online or by mail …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estates