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Disposal of Electronic Devices
… (PPSI) may be improperly disclosed. One way information can be compromised is through careless disposal of electronic devices. Agencies may dispose of electronic devices on their own; however, the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1SUNY Bulletin No. SU-147
… Purpose To inform agencies of OSC's automatic processing and to … agencies with procedures for submitting transactions in pay periods in which the automatic Salary Increase will be … To inform agencies of OSCs automatic processing and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-147-2008-3-general-salary-increase-and-other-increases-sunyUnified Court System Bulletin No. UCS-128
… an eligible title on November 30, 2007 and Active on the payroll (including paid Leave of Absence), on Workers’ … an eligible title on December 31, 2007 and Active on the payroll (including paid Leave of Absence), on Workers’ … payment upon return from leave, provided the return to the payroll is prior to May 31, 2008. Eligible employees on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerShenendehowa Central School District – Longevity Payments (2023M-165)
Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shenendehowa-central-school-district-2023-165.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52)
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52.pdfDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing enough to protect construction workers on building sites, according to an audit … accidents, injuries and fatalities. “Construction is key to New York City’s economy, but as the sector recovers … The New York City Department of Buildings DOB is not doing enough to protect construction workers on …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetySUNY Bulletin No. SU-264
… Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria except for employees in the … dated 10/31/2018 Eligibility Criteria Employees who meet the following criteria on 06/30/17 AND on 10/17/18 are … or Leave With Pay In addition, part-time employees who meet the above criteria on 04/30/17 and whose employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-264-2017-united-university-professions-uup-600-lump-sumDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… that former clerk-treasurer of the village of Bemus Point, Jennifer Jaegar, pleaded guilty to the theft of more than … that former clerktreasurer of the village of Bemus Point Jennifer Jaegar pleaded guilty to the theft of more than …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsState Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected Employees All employees Effective Date(s) … are required to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, into PaySR on … To explain the use of the new deduction code 899 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundCUNY Bulletin No. CU-833
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees … in paychecks dated July 10, 2025. OSC Actions: At the request of NYSNA, OSC will identify employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseOpinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Accounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the Guide to … to vendors. Improper preparation of vouchers payable to Time Warner Cable may delay payment crediting. Also, … voucher. For information on how to process payments to Time Warner Cable, please refer to the GFO, Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfWappingers Central School District – Professional Services (2022M-88)
Determine whether Wappingers Central School District District officials sought competition for the procurement of professional services in accordance with the procurement policy
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Accounts Payable Advisory No. 20
… Retention – Accounts Payable Vouchers and Land Claims , Business Units may now use the Attachment Feature in SFS’ … OSC’s Bureau of State Expenditures audits and processes Business Units’ payment vouchers. As such, OSC’s auditors require access to documentation from Business Units to support payments processed in the SFS. OSC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsState Agencies Bulletin No. 1248
… Purpose To notify agencies of the new voluntary long term disability insurance program available to employees represented by the Police Benevolent Association of New York State, Inc. … To notify agencies of the new voluntary long term disability insurance program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLessons from Past Recessions: Borrowing for Operations, October 2020
The COVID-19 pandemic has created a fiscal emergency for the City of New York, creating significant revenue shortfalls and increased costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2021.pdfHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… attendant was sentenced today to three months of weekends in jail and five years of probation for her theft of … attendant was sentenced today to three months of weekends in jail and five years of probation for her theft of $156374 …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156k