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Security Over Critical Systems
To determine whether security over the Hudson RiverBlack River Regulating Districts District critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsTown of Potsdam – Justice Court (2014M-014)
… of Audit The purpose of our audit was to examine the Court’s records and reports for the period January 1, 2009 … Take action to recover any moneys due to the Town and/or New York State. The Court should use pre-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Pleasant Valley – Financial Management (2024M-158)
… surpluses and may have levied more taxes than necessary. From fiscal years 2019 through 2023, the Board: Did not … were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Comptroller DiNapoli Releases School Audits
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an … banking process have received Internet security awareness training. Oriskany Central School District – Procurement (Oneida County) The district did not seek …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsAudit Faults Justice Center Records, Raises Questions on Accountability
… of People with Special Needs left three individuals who had committed serious acts of abuse or neglect against … jobs that involve direct care of patients, according to an audit released by New York State Comptroller Thomas P. … severely limited, auditors identified three individuals who had been erroneously left off the staff exclusion list …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityContractors or Consultants – Membership and Enrollment
… of people who work for and provide services to the State or participating employers are considered public employees. Those who provide services as independent contractors or consultants are not permitted to join NYSLRS or receive …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the State Education Department's (SED) Reimbursable Cost Manual (Manual). The audit covers the three fiscal years … State Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual … State Education Department: Special Education Associates, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualGouverneur Central School District – Financial Management (2016M-351)
… the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by federal … approval to allocate indirect costs to the school lunch fund to reduce the excess fund balance and adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… The State Education Department (SED) should improve its process to investigate … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The investigations of … for 866 days as of Feb. 28, 2017. "The State Education Department has clear policies and procedures for vetting …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentUnified Court System Bulletin No. UCS-314
… 12/15/2022 SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … bargaining units (Bargaining Units 87, 88, 86, CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a … Bargaining Unit = 87, 88, 86, CT, SA, SD, F8, SR, SY, S9, DR, G9, SG, SK, and SN Payroll Status = Active, Leave With …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedBetter Coordination and More Effective Services Needed for Victims of Domestic Violence
… effectiveness. Auditors made 25 test calls and sent 20 text and 20 web-based messages between December 2024 to June … with sexual assault and dating violence prevention and response activities for students. OPDV officials stated that … with state entities that fail to submit necessary data. In response to the audit, OPDV agreed with most of the …
https://www.osc.ny.gov/press/releases/2026/07/better-coordination-and-more-effective-services-needed-victims-domestic-violenceVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 Advances Charged to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceGermantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … realistic budget estimates using actual financial results from prior years to project expenditures. Ensure unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Services Retirement Annual Comprehensive Financial Report (ACFR Available Online) Individual Members’ File … Annual Comprehensive Financial Report (ACFR) Financial Condition Report …
https://www.osc.ny.gov/help/foil/recordsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… and click “Withdraw My Membership.” You can also apply by mail by submitting a Withdrawal Application (RS5014) . Once …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of … financial statements required under the Single Audit Act and to review compliance with the cash management of … This Act provides for the distribution of information of federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To … please see Chapter XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the … explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestMandatory Service Credit Purchase Payments – Enhanced Reporting
… once there are six or fewer outstanding payments left. To access the Loan/SCP Deduction page and view mandatory contributions (deficiencies) for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” button. Choose your location …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsInternal Controls Over Selected Financial Operations
… reasonable assurance that State assets and information are appropriately managed and safeguarded. The audit covered … and travel expenses to ensure assets and information are properly managed and safeguarded. For two employees – one … reasonable assurance that State assets and information are appropriately managed and safeguarded …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations