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Westhill Central School District – Information Technology (2021M-32)
Determine whether Westhill Central School District (District) officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhill-central-2021-32.pdfAdirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdfTown of Dix – Justice Court Operations (2022M-06)
Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dix-2022-6.pdfDryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dryden-2020-106.pdfAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfHDT (Magtape) File Layout
The Unclaimed Funds record layout within an HDT text file should have a length of 384 characters. Please note that although this format is acceptable, we do not
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/hdt-magtape-file-layout.pdfNew York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfElectronic Debit Authorization Form (RS5542)
For NYSLRS employers to have payments automatically debited from their account. With direct debit, funds are transferred electronically and securely using the automated clearing house (ACH) system.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5542.pdfOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time … proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of … school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 94-9
… as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication which … claims for compensation pursuant to Public Officers Law, §70-a. You ask whether the amendments to General Construction Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 89-44
… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … whether or not they received moneys during the month for which they are reporting. You ask if acting village … Justice Court Fund of the Office of the State Comptroller for those months during which they did not preside as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… to the COVID-19 pandemic significantly improved New York’s per capita ranking in the federal balance of payments from 49 … thanks to the emergency federal relief aid. “New York’s per capita ranking jumped because of pandemic funding for … less from Washington than it sends.” New York’s FFY 2021 per capita contribution to the federal treasury was $14,753, …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli Releases Bond Calendar for June and July
… City and their major public authorities during the months of June and July of 2023. The planned sales of $6.06 billion include $2.64 billion of new money and $3.42 … City and their major public authorities during the months of June and July of 2023 their major public authorities …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCUNY Bulletin No. CU-737
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the automatic system termination of employees who have not … The purpose of this bulletin is to inform City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesState Agencies Bulletin No. 2248
… retroactive increases to Facility Security Pay, Hazardous Duty Pay, and Expanded Duty Pay, and to provide agencies instructions for submitting … Putnam, and increases to Facility Security Pay, Hazardous Duty pay, and Expanded Duty Pay for eligible employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Physical Accessibility to Programs and Services (2025-MS-1)
… complete report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of … Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and … physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New Yorkers, have some form of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to 1.6 percent in the first six months … the 4.2 percent average annual growth over the past 15 years, according to a report released today by State … could pose fiscal challenges for local governments across New York, especially for counties who rely heavily on sales …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015