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Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from January … crimes. In 2014, the U.S. Congress enacted the Preventing Sex Trafficking and Strengthening Families Act, which …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City … 93 HPD-supervised Mitchell-Lama rental and limited-equity co-op developments, with approximately 46,902 units. Owners …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsOther Bulletin No. 86
… Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityState Agencies Bulletin No. 2406
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be … Effective Date Check Date Institution 21 Current 01/08/2026 01/22/2026 Institution 21 Lag 01/08/2026 02/05/2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageState Agencies Bulletin No. 2059
… (PayServ) for tax year 2022. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are … to provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedData Breach
… Legislative Program Legislative Session 2021-2022: Data Breach – Signed into law on December 22, 2021 as … to notify, within 24 hours following the discovery of a data breach or receiving notice of a data breach or network security breach, the chief information …
https://www.osc.ny.gov/legislation/data-breachState Agencies Bulletin No. 2159.1
… (PayServ) for tax year 2023. Affected Employees: Employees with employer-provided vehicles and/or chauffeurs are … to provide the Office of the State Comptroller (OSC) with the value of the personal use of employer-provided … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… and Information Technology Contingency Planning (2022M-162), released in June 2023. The audit determined that … Review Of the three recommendations contained in the 2022M-162 report, we determined, based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fState Agencies Bulletin No. 2262
… Purpose: The purpose of this bulletin is to provide information and Instructions … and Pay Period 12L Administration). Contract Pay Teacher: Method of Payment: In accordance with the … the actual number of days (excluding pass days) within the teacher’s academic year. Bi-weekly payments are calculated as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… in the audit report Starpoint Central School District – Network Access and Application User Permissions (2022M-101), … District officials did not adequately secure access to the network or properly manage user permissions to the financial … to help District officials adequately secure access to the network and properly manage user permissions. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Schools is responsible, along with other administrative staff, for the District’s day-to-day management under the … District officials, the IT Director and IT staff implemented one recommendation and partially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fHenderson Fire District – Financial Activities (2025M-67)
… reports. The District’s five-member Board is responsible for the general management and control of the District’s … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining … received reliable information to make informed decisions for the District. In addition, a lack of adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Churchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … the contracts pursuant to the “piggybacking” exception set forth in GML Section 103(16). Competitively bid for … Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Port Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) … 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Vertus Charter School – Information Technology Asset Management (2025M-9)
… inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July … not appropriately track, inventory and safeguard IT assets acquired or in use during the audit period. Officials did not … not appropriately track inventory and safeguard IT assets acquired or in use during the audit period Officials did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval … established in 1974 for the benefit of the City of Poughkeepsie (City) and its inhabitants. The IDA is governed …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… audit report South Orangetown Central School District – Network User Accounts (2022M-24), released in August 2022. … Ensure procedures for granting, changing and disabling network access were consistently followed by all departments. Always review network user accounts to determine whether they were still …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… was established in 1986 by the Warren County (County) Board of Supervisors. The Corporation is governed by a seven-member Board of Directors (Board) who are appointed annually by the Chairperson of the County Board of Supervisors. The Board’s …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… [read complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, … written by certain out-of-state insurers against loss or damage by fire on property located in the State. In general, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Agencies Bulletin No. 2366
… fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … beginning after December 31, 2017, and before January 1, 2026), the maximum fair market value of a vehicle … mployer V ehicle ). Enter the transaction in the Time Entry page or submit on the Time Entry Interface File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-provided