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State Agencies Bulletin No. 2323
… is in New York City, or the county of Nassau, Rockland, Suffolk, Westchester, Orange, Dutchess or Putnam, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandState Agencies Bulletin No. 2378
… Revenue Code §6721 imposes a penalty per infraction for every information return that is filed with a missing/incorrect taxpayer identification number (TIN). For the year 2025, the penalty amount is $330 per infraction. … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: State Should Improve Financial Literacy Efforts
… of Financial Services (DFS), the Department of State (DOS), the NYS Office for the Aging (NYSOFA), the Office of … although DFS did link to its website. Only three — SUNY, DOS and OTDA — make efforts to identify and reach vulnerable … and where improvements are needed. The audit found that DOS, OTDA, and SUNY do not use the information and data they …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsOversight of the Practice of Funeral Directing
… and burial or cremation. In New York State, only a licensed and registered funeral director may make funeral … DOH’s practices for learning about and following up on firm closures provide little assurance that it has the … Work with DOHMH to develop an approach to identify and follow up, as appropriate, on risks that disposition of …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingComptroller DiNapoli Releases State Audits
… and account for foreclosure funds. A review of 10 of 35 foreclosures with surplus funds during the audit period …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth … on issues of importance to New Yorkers including housing health care mental health and education …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsFarmland Protection Program
… as the pressure to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more lucrative incentives to landowners, making solar development a potentially attractive option to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programNew York State Artificial Intelligence Governance
… use of such systems. The U.S. Government Accountability Office noted that a lack of transparency reduces effective … operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … four State agencies: Office for the Aging (NYSOFA), DOCCS, DMV, and the Department of Transportation (DOT). Based on our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceEnforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer and Worker Protection … For instance, it can amplify existing biases and create novel sources of bias, and there is often a lack of … To determine whether the New York City Department of Consumer and Worker …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of the Farm-to-School Program
… adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. … and recipient performance to ensure recipients use funds as intended and achieve Program goals. We generally … adequately overseeing the FarmtoSchool Program to ensure funds are used as intended and program goals are achieved …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programRestitution Payments (2021-MS-2)
… pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] , Erie [pdf] , … , and Wyoming [pdf] . Audit Objective Determine whether County Probation Department (Department) officials enforced … receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Copiague Fire District– Mechanic Shop Operations (2021M-93)
… (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded … equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during normal … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Dryden Central School District – Information Technology (2020M-106)
… complete report - pdf ] Audit Objective Determine whether the Dryden Central School District’s (District) Board of … information (PPSI) from abuse or loss. Key Findings The Board and District officials did not adequately safeguard … written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… services. The District: Paid a vendor $238,465 as a sole source without documentation justifying this was a valid …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Center Moriches Union Free School District – Payroll (2024M-155)
… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Opinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … to the date of the adoption of the annual budget for the next succeeding fiscal year. Finally, section 28.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-45