Search
Virtual Currency Licensing (Follow-Up)
… According to Part 200, virtual currency is “any type of digital unit that is used as a medium of exchange or a form … Virtual currency shall be broadly construed to include digital units of exchange that have a centralized repository …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfVendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic … File that are “open for ordering” have the functionality to submit electronic invoices. See the Guide to Financial Operations XII.4.E for more detail. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingCompliance With Payment Card Industry Standards (Follow-Up)
… ). Background Our initial audit report, which was issued on June 8, 2016, covering the period August 25, 2015 through March 22, 2016, determined whether selected State University of New York (SUNY) schools are in compliance … in this review. Other Related Audit/Report of Interest State University of New York: Compliance With Payment Card …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to … About the Program The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Investigation Units to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period … premium payment for each enrollee. In 2014, New York State’s Medicaid claim costs totaled more than $51 billion, … managed care accounted for just 8 percent of New York State Medicaid expenditures. By 2013, managed care’s share of …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionLocal Government – 2023 Financial Condition Report
… for local governments with a calendar fiscal year in 2024 is 6.26 percent. The combination of high inflation and the 2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1811 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1810 (Rev. 6/12) © …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bDivision of Housing and Community Renewal Bulletin No. DH-33
… the 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation provide for the … the 2007-2011 negotiated agreement between the State of New York and the Rent Regulation Services Unit provide for … be considered for advancement to the merit step of the new grade after completing one (1) year at Job Rate in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-33-october-2008-merit-step-listings-and-payments-certainInternal Control System Components
… officer, the Comptroller also has several responsibilities under the Act, including providing technical assistance to … in some units need additional training and outreach to gain a better understanding of how internal controls relate …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Agencies Bulletin No. 923
… for an increase to Inconvenience Pay using new defined night and evening shifts in the following amounts: 4/1/06 … page, OSC will insert an End Date of 3/29/06 or 4/5/06 (last day payment is due) on the last row. Employees with IPP or IPF on 3/30/06 (Institution) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesState Agencies Bulletin No. 1800
… on an employee’s personal tax situation: Step 1: Employee name, address, social security number, and filing status Step 2: Multiple jobs – Single and more than 1 job, or Married Filing Jointly and both employees working Step 3: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… July 1, 2019 – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is … of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Southwestern Central School District – Claims Audit (2025M-34)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… or unidentified actions within the city’s control do not come to fruition. In past years, spending for cost …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… controls were adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the … 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The … controls were adequate to ensure that financial activity is properly recorded and reported and that Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… manner and sign school deposit forms. The Board did not appoint a faculty auditor to reconcile the central … to document the amount expected to be realized in advance. Appoint a faculty auditor to reconcile the central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra