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Compliance With Payment Card Industry Standards
… 5, 2017. Background The Authority operates and maintains a toll superhighway (Thruway) throughout New York. Most of the toll points along the Thruway only accept cash and E-ZPass charges as toll payment. All Thruway E-ZPass customers have prepaid …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Department of Motor Vehicles Department management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… including the Olympic Center, the Olympic Jumping Complex, and the Olympic Sports Complex in Lake Placid and the Whiteface Mountain Ski Center. …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followOversight of Contract Expenditures of Palladia, Inc.
… the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. … and treatment of alcohol and substance abuse. Its mission is to provide quality, accessible, and cost-effective … (Guidelines), and the contract. Key Findings OASAS is not effectively monitoring the expenses reported by …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Direct Placement of Children (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children ( 2017-S-30 ). About the … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… of Sexual Offense Evidence Collection Kits ( 2019-S-44 ). Background Medical professionals use Sexual Offense …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followState Agencies Bulletin No. 2094.1
… requirements. Background According to updated NACHA data security requirements, parties with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must … will continue to display in full. Direct Deposit User Security Changes Users may be assigned to either (1) update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 1128
… Lost Time; Workers Comp Earn Codes (WPS, WSP, WCA and RSA); Salary Reversals (AC-230’s); All employees with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Agencies Bulletin No. 2094
… requirements. Background According to updated NACHA data security requirements, parties with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must … will continue to display in full. Direct Deposit User Security Changes Users may be assigned to either (1) update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseRiverhead Central School District – Financial Operations (2025M-64)
… for signing checks, making electronic payments and transfers and submitting reports to the Board. The District … 2022 meeting, three months later. While all 141 bank transfers totaling $127 million we reviewed were between District bank accounts, none of the transfers were reviewed and approved by someone other than …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition also guards against … We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases Municipal Audits
… health. Comprehensive multiyear strategic, financial and capital plans were also not developed. Cayuga County Soil and … they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and authority …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… The Payroll System will divide the annual salary by the number of days in the contract and pay the employee … and stores the employee’s contract dates. A new set of contract dates must be entered each year the … Code is system-generated and system-updated with a new effective-dated row posted for each biweekly payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersContract Advisory No. 34
… purchase using an OGS centralized commodity contract if it meets the entity’s form, function, and utility needs. the … commodities or technology, NYS Textiles, or NYS food or milk producers, to provide the products or services …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsROA Result Calculator – Reporting Elected and Appointed Officials
… the ROA result (average number of days worked per month) for an elected or appointed official. You must list … on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . If the … official, the RS2417-A form does not need to be completed. For more information about how these results are calculated, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
The SECs proposals are two of the most significant actions to restrict shareholder rights in the SECs history
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesState Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will submit … it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for …
https://www.osc.ny.gov/public-authorities/state-authority-codesOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… determine an approach that protects taxpayers, keeps the public safe and provides humane care." The report notes there … For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-system