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Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … the Friday immediately following Thanksgiving and, if so, what particular support staff is required to report to work … Whether the offices of a noncharter county are required to be kept …
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
… purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA OSU Work-Related Clothing … Relations (OER) memorandum dated 10/11/2024 provides for a Work-Related Clothing Allowance. Effective Dates: The … hourly employees must have worked in Bargaining Unit 03 for at least nine continuous months at half-time or greater …
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
… (intended for customer use in emergencies) at an estimated cost of approximately $21 million for the new system, … (EEMD) technicians perform preventive maintenance and repairs on safety and security equipment such as CCTV … platform. At St. George and Tompkinsville, they are near the turnstiles – Automated Fare Collection pay areas. …
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
… Purpose To determine whether the Queens County District Attorney’s Office (Office) provided proper … to a conditional discharge are monitored by the Queens County District Attorney’s Office (Office). A grant contract … To determine whether the Queens County District Attorneys Office provided proper oversight of …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… and condos with more than three units, Market Value (MV) is determined by using income and expense data reported … Expense (RPIE) form. RPIE information is used to determine MV for large rental buildings, co-ops, and condos (11 units … current year levels to capture market conditions, and the MV is determined by applying a capitalization rate (expected …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight 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-beesRoosevelt 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-2025mCUNY 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 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-policeState 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 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-auditsDiNapoli: 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-pandemicTown 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-92-32