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Opinion 92-56
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of flat monthly … for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions of employment" (as including payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-56HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (Manual) and the Consolidated Fiscal Reporting and Claiming Manual. The audit focused primarily on expenses …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2077
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA … Employees in Bargaining Unit 47 on 10/01/2022 are eligible to receive the 2022 CSEA DMNA Uniform Maintenance Allowance … (NPAY502) using Earnings Code UA9: Earnings Begin Date: 10/01/2022 or the date the employee returned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2178
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA … Employees in Bargaining Unit 47 on 10/01/2023 are eligible to receive the 2023 CSEA DMNA Uniform Maintenance Allowance … (NPAY502) using Earnings Code UA9: Earnings Begin Date: 10/01/2023 or the date the employee returned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Division of Homeland Security and Emergency Services: Awarding and Oversight of Statewide Interoperable Communications …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B22-6-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… through its Emerging Manager Program. DiNapoli made the announcement during his address to attendees at the seventh …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsState Comptroller DiNapoli Releases Municipal Audits
… Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC … required committees, submitted required reports and met other requirements. They also ensured that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… artwork and historical treasures, and intangible assets. To improve management of these assets, the state established … overseeing capital assets reported by state agencies to ensure that these agencies are properly and promptly … a mix of desktop applications and server-based platforms to track its various economic development programs. In 2016, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a division … issued in July 2022, found BPO effectively monitored and managed the Program; however, the Program did not achieve … one was implemented, one was partially implemented, and one is no longer applicable. Department of Health – …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-113
… Job Data using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of 4/5/07 … Job Data using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary) with the new salary only if the … rows with the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary) provided the employee remains in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherCity of Watertown – Information Technology (2017M-184)
… City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 … The City of Watertown is located in Jefferson County and is governed by an elected five-member Council. General …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Rockland County Department of Social Services – Service Contracts (2014M-368)
… Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The … for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget for 2014, not …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of … was ineffective. The Board did not review bank statements and canceled checks and did conduct an annual audit of the Treasurer’s books and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
… activity’s financial activities were properly recorded and reported and collections were adequately safeguarded for the period … activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson and Day. A …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Area #6 – Patch Management – Information Technology Governance
… Patches update software programs and could help protect systems running those programs from … If patches are not installed regularly, the network and computers have an increased risk of vulnerability to viruses and other problems because known problems with software are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… Educational Services (BOCES) officials adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted … operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 … within the required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85