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Security Over Critical Systems
… of real and personal property to further conservation, outdoor recreation, historic preservation, and waterfront and … prudent investment, and appropriate expenditure of funds on cooperative programs and projects with its agency … that improve State park facilities, enhance access to outdoor recreation and environmental education, preserve …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsAre You Vested? And What It Means
… on the date the application is received. Remember , it is up to you to file a retirement application when you …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… admitted that she failed to notify the New York State and Local Retirement System (NYSLRS) and Social Security Administration (SSA) that her mother had passed away on July 3, 2018. All related payments should have … This prosecution is the result of a joint investigation by the New York State Comptroller’s Office, the Social …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… advance should be submitted by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit via email to [email protected] . The … request must be submitted by the agency’s Chief Fiscal Officer. Procedures for establishing a bank account are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceAdirondack Central School District – Information Technology (2022M-61)
… technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … District officials did not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control weaknesses communicated … technology IT controls over the Districts network to help safeguard personal private and sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61College at Purchase – Selected Employee Travel Expenses
… each fall semester when on campus housing was exhausted, charging these expenses to her procurement card. Housing …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Legal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … The objective of our examination was to determine whether payments Unified …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… Retirement Plans and Trust Funds, and investment group As You Sow has been withdrawn. “FirstEnergy is taking … in the United States and worldwide. In its agreement letter dated Jan. 9, FirstEnergy wrote that it: “…intends to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyMedicaid Program – Oversight of Health Homes
… of Medicaid Health Homes to ensure that appropriate care was provided and that appropriate payments were made. … benefit under the Medicaid State Plan that provides care coordination and case management to certain Medicaid … removing individuals’ social and economic barriers to care, engaging people in the behavioral and general medical …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesRockland County – Court and Trust Funds (2019M-45)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Auditing Travel/Conference Claims – Travel and Conference Expense Management
… charges for non-reimbursable expenses such as alcohol, concerts, shows, sporting events, in-room movies, etc.? Are …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Opinion 91-34
… (necessity for bidding) GENERAL MUNICIPAL LAW, §103: A contract for printing materials relating to elections, such … incidentally involve printing, such as the purchase of forms, envelopes or letterheads containing the municipality's … opinion that the services involved in printing election forms do not fall within the professional services exception …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Retirement Legislation
… and related legislation enacted or vetoed 2025 Legislation Book 2024 Legislation Book 2023 Legislation Book 2022 Legislation Book 2021 Legislation Book 2020 …
https://www.osc.ny.gov/retirement/resources/retirement-legislationNYS 529 Program, Scholarships and Grants
… Legislative Program Legislative Session 2023-2024: NYS 529 Program, Scholarships and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and grant programs. Memo … Authorizes the State to open 529 accounts to support scholarships and grant …
https://www.osc.ny.gov/legislation/nys-529-program-scholarships-and-grantsTown of Stamford - Annual and Claims Auditing (2018M-227)
… the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the … the Board ensured that audits of records and claims were performed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Harpersfield – Claims Auditing (2024M-71)
… Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly … the Town of Harpersfield Town Town Board Board properly audited claims …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71College of Optometry – Selected Employee Travel Expenses
… to travel. SUNY Optometry paid $9,000 to the Intrepid Museum Foundation for an event that was not related to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses