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Privacy and Security of Student Data (Follow-Up)
… recommendations included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). … follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State … with the legislation and regulations that govern data privacy and security. The audit covered the period from March …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the four … the sale of lots, service fees, and acquisition of lands, to promote public welfare and to prevent cemeteries from falling into disrepair or … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followState Agencies Bulletin No. 2355
… Purpose: The purpose of this bulletin is to inform agencies that position pools in … or 09/30/2025, are affected. Background: Certain chart of accounts strings in SFS that are attached to position … OSC Actions: The attachment below contains a spreadsheet of all current position pools that are associated with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesSchuyler County – Treasurer’s Office (2014M-186)
… As a result, there is a lack of segregation of duties. Bank reconciliations were not timely or accurately prepared … were inaccurate and out of balance, the annual update document (AUD) could not be filed timely. The 2011 AUD was … moneys are safeguarded. Ensure that complete and accurate bank reconciliations are performed for all bank accounts …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Parking Structures (2017-MS-3)
… their local government’s parking garages. New York State Property Maintenance Code requires that all elevators be …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3CUNY Bulletin No. CU-712
… of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the … outlined in the Guide to Financial Operations, Section XV.6.A . Effective Dates Effective Institution paychecks dated … OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on 06/17/2021 for the Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Agencies Bulletin No. 315
… explain processing changes affecting the suspense period and 7 year period for TIAA/CREF members. Affected Employees … of the employee until "completion of one year of service, and continuance in service thereafter". This had always been … day of employment, satisfies the "one year of service" and "continuance in service" provisions of section 392(4) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment … determine if any payments they submitted have been offset. For questions related to liens, offsets, and payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Agencies Bulletin No. 2136
… Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable … new earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross … 4, 2023. That amount will be applied using code TBA to the check dated May 24, 2023, to increase the taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… purchaser’s name. However, this policy does not require bonding insurance for all individuals who are issued District … Amend the credit card policy to require the provision of bonding insurance for any Board member, official or employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Allegany County – Court and Trust Funds (2014M-74)
… of a court. However, we found that the Treasurer had been charging a fee of 3 percent when disbursing court funds. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… statements, up-to-date activity ledgers, and inventory control forms when needed to control inventory. Key Recommendations Establish and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without … by the Board, and 50 totaling $27,124 were not for a Town purpose. The Highway Superintendent and a highway employee were paid $12,858 more than the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… Ridge (Town) Board (Board) procured goods and services in accordance with Board policy and applicable statutory … Town officials did not procure all goods and services in accordance with Board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses that … 2019, 214,600 City residents worked in the retail sector. Federal Paycheck Protection Program loans supported half of …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly … equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. … before granting exemptions. Annually verify income to support Senior Citizen exemptions. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipTown of Smithville - Annual and Claims Auditing (2020M-41)
… of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key … of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. Town officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsComptroller DiNapoli Releases November Cash Report
… in a favorable cash position,” said DiNapoli. “Additional monetary settlements totaling $400 million were received in … initial projections from the Enacted Budget. The General Fund ended November with a balance of $10.3 billion, just … billion lower than last year, primarily because overall monetary settlement revenue received to date this year, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-report