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Opinion 99-11
… .... (2 NYCRR §55.2). Thus, the regulations authorize, but do not require, the destruction of cancelled bonds (but see …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time … the cost of general government functions they are invalid as an unauthorized tax ***"). Further, the fee sought to be …
https://www.osc.ny.gov/legal-opinions/opinion-99-13DiNapoli Finds Major Problems with Rochester School District Payments
… indicated they planned to take corrective action. Their full response is included in the complete audit. Read " …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… and designing firewall rules that effectively address a local government’s or school’s needs are critical to … is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… schools often rely on third parties to provide a variety of IT-related services. For your protection and to avoid … agreement between your local government or school and the IT service provider that specifies the level of service … discussed with the vendor and included in the contract, as appropriate. State Education Law and Regulations require …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… position to enrich himself and foster his subordinates’ criminal conduct,” said Comptroller DiNapoli. "My … Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing … The Public Integrity Bureau is part of the Division of Criminal Justice led by Executive Deputy Attorney General for …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicCounty Medicaid Costs
… Across the State, growing Medicaid costs continue to place … billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven by … annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, total county general …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Any HAP funds that are disbursed but not spent during the calendar year are retained in an HCR-held HAP reserve called … fees paid by HUD that are not expended by HCR during a calendar year must be held in an administrative fee reserve …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… within certain time frames and, if they fail to do so, a lease violation is issued. We found opportunities …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… homeownership throughout the State. HCR is comprised of several different offices and agencies, including the Housing Finance Agency, Governor’s Office of Storm Recovery, and Housing Trust Fund Corporation (HTFC). HTFC’s Office of Community Renewal is allocated federal funding from the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOversight of Pupil Transportation Services
… 1, 2016 through March 4, 2020 and information provided by the Department through May 14, 2020. About the Program The Department is responsible for overseeing pupil transportation services provided by public school … bullying incident. Transportation personnel at the School District stated required trainings had not been administered …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesControls Over the Empire State Supportive Housing Initiative
… and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure … 2023. About the Program Established in 2016, the Empire State Supportive Housing Initiative (ESSHI) is part of the … various populations to be served by both OMH and the other State agencies under ESSHI. To that end, the Office of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeCapital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report … in time to be reflected on the employee’s 2021 W-2 (Wage and Tax Statement). Processing Rules for Returning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksContact Us
… Office of Unclaimed Funds 110 State St. Albany, New York 12236 Fax (518) 270-2222 …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Agencies Bulletin No. 2375
… in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2024 that are … on the employee’s 2025 W-2 (Wage and Tax Statement). NYS payroll checks or direct deposits stopped or reversed with no … for AC-230 processing, agencies are reminded that payroll checks must not be held or returned to OSC if either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksState Agencies Bulletin No. 2069
… 2022 year end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To … in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2021 that are not … the limited time to audit and process AC-230s, checks or check stop payment requests with accompanying AC-230s not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksUnified Court System Bulletin No. UCS-240
… inform agencies of OSC’s automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide instructions for … eligibility criteria: Civil Service Employees Association (CSEA) Bargaining Unit 87 Unrepresented Non-Judicial Employees … To inform agencies of OSCs automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentOtisco Fire District – Financial Activities (2025M-42)
… Treasurer ensure collections were recorded and deposited in a timely manner, disbursements were properly authorized … and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, … ensure collections are accurately recorded and deposited in a timely manner, disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42