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Law Pertaining to SUNY Police Officers

… Members in the New York State Optional Retirement System (ORS), not the Employee Retirement System (ERS)? How does the … into the PFRS plan, what should I do? We understand that Agency Police Services Unit (APSU)-represented SUNY police no … Members in the New York State Optional Retirement System (ORS), not the Employee Retirement System (ERS)? No. How does …

https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officers

Southwestern Central School District – Claims Audit (2025M-34)

… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … The claims auditors did not properly audit all claims prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34

Management's Responsibility for Internal Controls

Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.

https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf

Justice Court Fund Reporting

The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.

https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdf

Rockland County - Sale of Estate Real Property (2019M-233)

… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

State Comptroller DiNapoli Releases Municipal & School Audits

… audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials … it. Of the 470 water outlets the district sampled for testing, 120 (26%) exceeded the lead action level. Auditors …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

Adirondack Central School District – Information Technology (2022M-61)

… IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not needed. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

State Agencies Bulletin No. 2241

… Employees in management or confidential positions who are members of OMCE are affected. Background: The dues … to the hiring rate of grade 622 then the lower dues rate will be taken. If the salary is above the hiring rate of grade 622 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

External Peer Review Report - October 2021

A review of the system of quality control of the Office of the State Comptroller conducted by the National State Auditors Association (NSAA).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/peer-review-report-2024.pdf

Lehman College – Controls Over Bank Accounts (Follow-Up)

… Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). Background Our initial audit, which was issued April … Lehman College: Controls Over Bank Accounts ( 2014-S-69 ) Medgar Evers College: Controls Over Bank Accounts ( …

https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-follow

Security Over Critical Information Systems (Follow-Up)

… systems were sufficient to minimize the various risks associated with unauthorized access to these systems and their associated data. The audit covered the period September 29, … of steps to secure its critical information systems and associated data, there was still a risk that unauthorized …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-follow

State Agencies Bulletin No. 145

… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … affects the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustment

Honeoye Central School District - Information Technology (2019M-9)

… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District … officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)

FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27

Security Over Electronic Protected Health Information (Follow-Up)

… Purpose To determine the extent of implementation of the four … a highly developed information security program to protect the electronic protected health information (ePHI) … our testing, we found the Institute had taken many steps to safeguard its ePHI and meet Health Insurance Portability …

https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-follow

DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments

… The expiration of one-time federal pandemic aid, combined with state aid … revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released today by … Thomas P. DiNapoli. The report provides an overview of these revenue sources and how they have affected local …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governments

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