Search
State Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) … considers overpayments for 2012 that are returned in 2013 to be income in 2012 for reporting purposes because the … To inform agencies of the process for handling the late …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Administration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract … 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all New Yorkers. OMH operates … Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky Light Center Inc. - Supported Housing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … Instead, expenses were reimbursable on the basis of PMA’s actual cost. However, the contract extension, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… recently appointed CEO and President of the New America Alliance. Hernandez served nearly 15 years with the Fund. “Sly will help continue the mission and goals of increasing capital access to new, small …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 247
… Purpose To provide agencies with the schedule for payroll submission and the availability of dates for payroll … checks dated May 3, 2001 Specifics Attached is the Schedule for Agency Payroll Submission and Report and File … To provide agencies with the schedule for payroll submission and the availability of dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Municipal Audits
… because they did not provide detailed guidance for the treasurer or audit committee when collecting and … secretary also inappropriately used a company credit card for personal purchases of at least $1,100 without detection … and financial system. Personal internet use was found on computers. In addition, network and application user …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… (Fulton County) Auditors found that signed checks were printed before the claims auditor reviewed and approved … and district officials improperly restricted $2.2 million in two reserves and agency funds. Agency funds are for … student extracurricular activities which are accounted for in this fund pending payment at a later date. Tri-Valley …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… New York students with disabilities lost partial or full special education services because of school shutdowns … to 24% in January 2021. An additional 28% did not receive full or partial related services, such as speech or … New York students with disabilities lost partial or full special education services because of school shutdowns …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesCUNY Bulletin No. CU-722
… Purpose The purpose of this bulletin is to provide guidelines and processing procedures for the CUNY … The determination provides for a 1.5% salary increase to hourly and annual rates effective 11/14/2021. The rate chart and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , … and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Glossary
… account where a parent or natural guardian is listed along with an account owner under the age of 18. Custodian A … to as co-owners, co-tenants or joint tenants. Back to top Notary Public A public officer constituted by law to serve … to be in writing. Many institutions, such as hospitals, banks and, in the United States, the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryTown of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials adequately secure and protect … not adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Oversight of Information Technology Consultants and Contract Staffing
… metrics), which serve as a means for ITS to accurately monitor contractor deliverables. In addition to the … for the International Business Machines (IBM) Service Desk contract as compared to the others in our sample that … required under the contract and that was necessary to monitor contract deliverables. Furthermore, one year after …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingElevator Safety
… To determine whether elevator inspections and tests are done timely and properly by inspectors who have the proper … inspects some elevators, oversees the inspection of others done by companies hired by DOB (non-DOB inspectors), ensures … We found that elevator inspections are not properly done and, as a result, unsafe conditions are not always …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… DiNapoli, United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal Inspection Service ("USPIS") announced … DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… years 2008 through 2014. Cecero also admitted that while drawing retirement benefits from NYSLRS, she also participated in SUNY ORP. The practice of drawing retirement benefits while remaining a public employee …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… that resulted from Elmcrest understating revenue that should have been offset against program expenses; $12,911 in …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… we audited travel expenses for the high-cost travelers in the State as well as other outliers. Auditors focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0