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Do Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … Division of Consumer Protection (Division) is responsible for enforcing the Law, which took effect in 2001. Initially, … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, board or agency of a … the privilege against self-incrimination contained in the 5th amendment to the United States Constitution ( Lefkowitz v …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Roosevelt 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 … based on website category, they did not monitor employee Internet use. We reviewed Internet histories on 14 School … report includes 12 recommendations that, if implemented, will improve the School’s IT security and protect systems …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Agencies Bulletin No. 1575
… Purpose To define Supplemental Wages, the earnings codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental … discussed in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years … We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for guidance. …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… Promptly utilize all DCJS notifications and resources to account for the sex offender population under their …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringImplementation of the Dignity for All Students Act
… policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material … adequately addresses transgender and gender nonconforming students. The audit covered the period July 1, 2012 through … outside of New York City. Background DASA seeks to provide students in New York with a safe and supportive environment …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actTown of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent … Period January 1, 2023 – September 24, 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed … road paving projects that require a certain depth of the existing road to be milled and removed before the road is …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … direction as to the use of the Gateway System for contract development and submission, refer to the Grants Reform …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsConnetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Schoharie Central School District – Financial Condition (2013M-263)
Schoharie Central School District Financial Condition 2013M263
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Suffolk County Probation Department – Restitution Payments (S9-20-9)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … the 1980’s. Officials did not establish adequate policies and procedures to enforce and monitor restitution orders. 22 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Lansing Central School District – Procurement (2021M-213)
… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … of six professional service providers paid $301,023 during our 14-month audit period. Officials used the same insurance … District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 … The purpose of our audit was to examine the Towns budgeting practices for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… 435 devices; complete descriptions, including manufacturer 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/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… established adequate controls over user accounts for the financial application to help prevent inappropriate access … not establish adequate controls over user accounts for the financial application to help prevent inappropriate access … transactions or the misappropriation of funds in the financial application because they did not: Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access