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Oversight of Adult Protective Services Programs
… Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) program to assist vulnerable … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… essential to the agricultural industry for the pollination services they provide. According to the U.S. Department of … few. Therefore, honey bees are the United States’ primary commercial pollinator. Beekeepers are generally private … to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being shipped into the State, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCUNY Bulletin No. CU-837
… Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will … to OSC for inclusion on the Special Wage Payment Report to SSA. This report will be submitted to SSA after the close of the 2024 tax year. It is important …
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
… Eligibility Criteria: Employees in Bargaining Unit 03 on 10/01/2025 are eligible to receive the 2025 CSEA OSU … and hourly employees must have worked in Bargaining Unit 03 for at least nine continuous months at half-time or … of Absence/MLS) on 10/01/2025 and who returns on or before 03/31/2026 is eligible for the payment upon the return from …
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
… 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal Regulations 31.3402(g)-1 IRS … 15, Section 17 - How To Use the Income Tax Withholding Tables). Supplemental Wages The IRS identifies two allowable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Police Bulletin No. SP-245
… Investigators Unit (BCI) – BU62 represented by NYSPIA who meet the eligibility criteria are affected. Background: … Period 17L check dated 12/04/2024. Employees who otherwise meet the eligibility criteria but are on an authorized leave … 2024 State Police Holiday Bonus Payment for employees who meet the eligibility criteria, except for employees who have …
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)
… compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT policies or procedures. … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. …
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
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed … New York State Gaming Commission permits giving out free tickets but requires the OTB to submit an annual marketing …
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 … in assessing progress. Additionally, the agency needs to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland …
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
… unclear. For example, funding in the city’s current budget rose about $817 million for social service agencies when … pre-pandemic budget plan. This increased funding is for street homeless programs and shelters ($303 million), … Program ($57 million). Also, public safety funding rose by $524 million when compared to the pre-pandemic budget …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Denmark – Claims Auditing (2026M-32)
… While the Board approved an abstract (list of claims) for payment each month, it did not conduct a thorough audit … represented actual and necessary expenditures and were for valid Town purposes. Because the Board did not conduct a thorough audit of claims before approving them for payment, the Town had an increased risk that it could …
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)
… complete and accurate accounting records and reports for informed decision-making, legal compliance, … and transparency. These records are essential for a town board and officials when monitoring a town’s … district. The Town’s 2025 budgeted appropriations for these funds totaled approximately $6.5 million. During …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Opinion 90-9
… regard, we note that the Legislature has adopted such an express prohibition with respect to Article 5 of the Village …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… §10(1)(i): A town may purchase an historically significant railroad depot located within the town and immediately … of the use of surplus town funds to purchase an historical railroad depot located within the town, under the following … of the use of surplus town funds to purchase an historical railroad depot located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… the purpose of charging road patrol services only to that area. You ask whether a county containing several towns and … charge-back system is that the sheriff patrols only in the area of the county outside of the city. County Law, §650(1) … Town of Esopus , 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the direct expenses of a given function or program are offset by program revenues. Direct expenses are those that … not expected to be collected within the next 12 months are offset by an unearned revenue liability when not earned, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably determinable). Cost is … General capital assets should be accounted for at historical cost at estimated historical cost if actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal disease who were eligible for, but not … To determine whether the Department of Health took sufficient steps to control the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certain