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Area #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … student, teacher or principal PII from being included in public reports or other documents. 5 Online Banking – Before … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including … To determine whether the New York City Department of Transportation DOT ensures …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsXIV.15 Updating Agency Contacts – XIV. Special Procedures
The Office of the State Comptrollers OSC Office of Operations OOO maintains agency contact information for various audit and operational purposes
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year … State to perform certain payee notification requirements for checks that have gone uncashed for one year or more. OSC performs outreach for refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… reference guide to familiarize yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each of the four types of audit functions are separate … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCUNY Bulletin No. CU-534
… the eligibility criteria Background Section 2.3.3 (18) of the CUNY Personnel Rules and Regulations, provides for a … Lump Sum Merit Award payment distributed upon approval of the Vice Chancellor of Human Resources. Award amounts may not exceed 4% of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … Effective from March 30, 2023, through the completion of SFS fiscal year end processing. OSC Actions Direct Deposit … reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 322
… delay or has technical issues that prevent an agency from meeting the established deadline, the agency representative … an extraordinary circumstance that prevents an agency from meeting the established deadline. If after the submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesArrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … support how it determined the price paid to Arrochar Meats for the fuel was reasonable. DMNA purchased 18,960 gallons of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incPatient Safety Center Activities and Handling of Revenues
… To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that … including safety goals and best practices. The Department is responsible for monitoring compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesUnified Court System Bulletin No. UCS-344
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. Affected … The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… [read complete report – pdf] Audit Objective Did the Caledonia Fire Department (Department) Board of Directors … Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide oversight to ensure … or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 621
… will instruct the agency to initiate this deduction. The notice will include the employee’s name, Social Security … Agency Actions for New Requests Upon receipt of the notice from the Department of Labor, enter a deduction record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… for preventing unauthorized, improper or fraudulent claims from being paid. A board of education (board) must audit the … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84McLean Fire Department - Financial Operations (2018M-40)
… disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some … Appendix B includes our comment on an issue raised in the Department’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Unified Court System Bulletin No. UCS-59
… Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck … that will be automatically applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitCity of Cohoes – Purchasing (2014M-192)
… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The City is governed by the City Council which comprises an …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, … Berkshire Fire District Recording and Reporting Financial Activity 2014M122 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mSullivan County – Tourism Promotion Services (2014M-61)
… of 77,800 and is located in the southeastern part of New York State. It is governed by a nine-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61