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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Agencies Bulletin No. 2050
… established one or more factors. OSC Actions OSC will, in concert with the NYS Office of Information Technology …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project … a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is … Board was not transparent about the cost of the Project and did not adopt an itemized Project budget. The Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Yates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Agencies Bulletin No. 2224
… inform agencies of OSC’s automatic processing of the April 2024 CSEA Salary Increase and provide instructions for payments not processed … a salary increase of three percent (3.00%) for fiscal year 2024-2025 and includes the April 1, 2024 CSEA Salary … inform agencies of OSCs automatic processing of the April 2024 CSEA Salary Increase and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of Fulton … whose duties are not adequately segregated. The treasurer is responsible for all aspects of the district's cash …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOversight of Nurse Licensing
… as established under the Education Law. The Department is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is responsible for investigating complaints and prosecuting … procedures for investigating complaints, the Department is challenged to ensure investigations, particularly Priority …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSUNY Bulletin No. SU-196
… Purpose To provide agency instructions for processing the $500 Service Award for part-time employees. Affected Employees Part-time … New York and the United University Professions, provides for a $500 Service Award to be processed as a lump sum … To provide agency instructions for processing the $500 Service Award for parttime employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedOpinion 94-12
… its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. The … should take steps to ensure that the negotiated lease is upon the best or most beneficial terms. The lease may …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-7
… provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for … can be used for current purposes on the basis that it is an unexpended balance of an appropriation." We note that 4 … of paying debt service on the bonds. Further, there is nothing in section 165.00 which restricts the use of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Homeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to … To determine if the Office of Temporary and Disability Assistances initial Needs Assessments and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… “Since encouraging more drivers to switch to electric cars is a part of the state’s strategy for lowering emissions, we … ports. Suffolk County has 7,916 registered EVs, which is more than any other county and about 17% of the statewide … for every 1,189 electric cars. Westchester, where NYPA is based, has more NYPA public ports than any county. It has …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… to meet the challenges of climate change. “Climate risk is one of the greatest threats to our investments across the … that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global temperatures. Climate … free of links to deforestation. Palm oil harvesting is one of the leading causes of deforestation, a major …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureChild Care Stabilization Grants
… the fragility of the child care system. Child care is essential for our communities to thrive but, according to … access or afford high-quality care, and the workforce is largely underpaid for skilled and valuable work. In … The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the safety, …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… that the technology could be used irresponsibly, according to an audit released today by State Comptroller Thomas P. … AI Governance. “New York state agencies are using AI to monitor prisoners’ phone calls, catch fraudulent driver’s … audit found insufficient central guidance and oversight to check that these systems are reliable and accurate, and no …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksContract Submission System Guide for the Office of the Attorney General Users
… which allows State authorities to submit contracts and contract amendments for prior approval or filing to the … as required by Public Authorities Law (PAL) 2879-(a) and NYCRR Part 206. OSC will review submitted transactions and respond electronically, maximizing timeliness for each …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersDepartment of Transportation Bulletin No. DOT-33
… Payment Information The Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax Information The SHL payment is supplemental taxable income, will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-seasonCity of Long Beach – Budget Review (B7-16-9)
… of $600,000 from the sale of City property and there is currently no contract for the sale of this real property. … from the sale of City property and determine whether it is likely to be realized during 2016-17. Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 91-50
… the State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local … the deposit of bonds or other obligations of the state is now or may hereafter be authorized. The clear language of …
https://www.osc.ny.gov/legal-opinions/opinion-91-50