Search
Custodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of … DOE’s procurement of the contracts as well as its efforts to assess the quality of those services for the periods both prior to and after contract renewal (fiscal years 2018–2021). About …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for … in 2010, making New York the first state in the nation to recognize sexually exploited minors as victims and not … and the timely reporting of sex trafficking incidents to law enforcement. It also requires data collection on …
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
… Objectives To determine whether Mitchell-Lama developments supervised by … Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City (City) … To determine whether MitchellLama developments supervised by …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsOther Bulletin No. 86
… Purpose: The purpose of this bulletin is to inform State University Construction Fund (SCF) of OSC’s … own operating budget. As a result, they determine whether to implement a minimum wage increase. State University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the …
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
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to: $17.00 per hour for State employees whose job location is … minimum hourly rate for their work location are eligible to receive an increase to the appropriate annualized minimum. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageState Agencies Bulletin No. 2304
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to: $16.50 per hour for State employees whose job location is … minimum hourly rate for their work location are eligible to receive an increase to the appropriate annualized minimum. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageState Agencies Bulletin No. 2059
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… No. 2159 . Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedData Breach
… - Requires the Office of Information Technology Services to notify, within 24 hours following the discovery of a data … Requires the Office of Information Technology Services to notify within 24 hours following the discovery of a data …
https://www.osc.ny.gov/legislation/data-breachState Agencies Bulletin No. 2366
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates: Effective … Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2274
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the potential … the only change that may be required is an increase to the employee’s salary. OSC will automatically process … on Trainee Titles Being Revised from Grade 13/14 to Grade 14/16 on or after the applicable effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18State Agencies Bulletin No. 2262
… Purpose: The purpose of this bulletin is to provide information and Instructions regarding the … Bargaining Agreement (CBA), teachers who have elected to be paid over the school year will be paid based on the … of Location Pay (Earnings Codes LMH, LOC, and LOM) To stop the automatic restoration of Location Pay, the agency …
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)
… – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School District’s … that District officials did not adequately secure access to the network or properly manage user permissions to the financial and student information applications. As a …
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)
… – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s … control weaknesses, which we communicated confidentially to officials. As a result, compromised accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, improperly access …
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)
… 1, 2023 – February 27, 2025 We extended the audit period to review the District’s 2019 through 2024 Annual Financial … as of August 20, 2025. Understanding the Audit Area To help ensure the District’s financial resources are … should ensure accurate accounting records are maintained to capture all transactions and monitor financial activities …
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)
… District (District) officials make procurements related to capital improvement projects (CIP) in accordance with … and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. The District …
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)
… Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and … We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, … contain recommendations. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
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)
… both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT … Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the School Board … maintain complete accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted …
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)
… – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … totaling $30,676. The audit included eight recommendations to help officials monitor and improve the IDA’s project … affairs. The Board contracted with a consultant to handle day-to-day operations, which included collecting …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f