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Security Delivery Instructions
… description (issue name) ○ CUSIP number ○ ISIN (only for foreign transactions) ○ Number of shares ○ Delivering … such as DTC Free Delivery, DRS or DWAC may be authorized by OUF and/or Kelmar. Email [email protected] … agent). Do not total fractions for all owners prior to sale. Any reversal of deliveries must be approved in writing …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsCounty of Oneida – County Clerk (2025M-110)
… are adequately funded. Timely and accurate handling of funds is a key part of internal controls that safeguards public money, … the Clerk to submit remittances to the County Commissioner of Finance (Commissioner) within five days following the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Spencerport Central School District – Employee Benefits (2025M-65)
… employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee … Some employees are also eligible for periodic payments of unused leave. These payments are an employment benefit … or non-unit benefit agreements authorized by a board of education (board) and can represent significant district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Mental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 ). About the Program … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) The … council. In addition, city officials did not implement all of the recommendations in the previous review letter when … operating funds using unsupported allocation methods. Town of Chemung – Intermunicipal Consolidation Agreement (Chemung …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2117
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS blackout period. … deposits are returned from their financial institution for any reason, whose direct deposit is reversed due to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans … years of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier of the … The purpose of this bulletin is to provide agencies with instructions to update Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The supervisor also …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCity of Lockport – Budget Review (B21-1-9)
… an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. City of Hornell – Business Improvement District (BID) (Steuben … County) The council did not provide sufficient oversight of the BID and the BID Plan lacked sufficient detail to allow …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… unnecessary fees, if fuel was purchased through the Office of General Services fuel card services contract during the … for unused leave accruals that includes documentation of eligibility and reviews of calculations. District officials also properly accounted …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsOversight of Runaway and Homeless Youth (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Runaway and Homeless Youth (Report 2019-S-47 ). About the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followImplementation of the Security Guard Act
… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing … 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security … must file an application with the Department’s Division of Licensing Services (Division) and meet several criteria …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actBest Practices – Information Technology Contingency Planning
… support the processes and services. In the event of an incident, personnel need to quickly recognize situations that … processing will continue in the event of an unplanned IT incident that renders the current payroll system inoperable …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesComptroller DiNapoli Releases School Audits
… employees’ personal internet browsing and their use of social media on district computers. Officials also did not … overestimated appropriations by a three-year total of $5.9 million 2015-16 through 2018-19. Moravia Central … that did not exceed the competitive bidding threshold. Out of those 15, auditors determined 11 purchase contracts (73 …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the … Berkshire Fire District Recording and Reporting Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m