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City of Middletown - Water System Cybersecurity (2019M-22)
… to document employee IT security duties, provide guidance for using portable devices or require monitoring of networked … and implement sufficient IT policies and procedures for the water system. Provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Bath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements … disbursements before payment, unless otherwise allowed by law. 1 Ensure disbursements are adequately supported and for … records and report. 1 New York State Village Law (Village Law) Section 5-524 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mState Agencies Bulletin No. 1069
To notify agencies of the new voluntary autohomeowner insurance program Code 549 available to members of the Public Employees Federation PEF
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeState Agencies Bulletin No. 304
… Purpose To inform Payroll Officers of the upcoming General Deduction purge. Effective Date March … general deduction will be purged. Using this method, all of an employee's most current effective dated rows for all … To inform Payroll Officers of the upcoming General Deduction purge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeState Agencies Bulletin No. 673
… Purpose To notify agencies of the new Deduction Code 533 . Affected Employees Employees in Bargaining Unit 01 represented by New York State Correctional Officers & Police Benevolent … automatically process deduction transactions using the new Deduction Code 533. Note :The vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-plan2023 - 2024 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also … decisions audit reports and statutory reports related to state contracts …
https://www.osc.ny.gov/state-agencies/contracts/2023-2024-procurement-stewardship-act-reportNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… and from approved Medicaid medical service providers. It is alleged that the defendants acted in concert with each … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the … the New York State Medicaid Program. The investigation is ongoing and anyone with information is urged to contact …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as … against the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension … You indicate that the town in which the fire district is located is currently served by the fire district and two …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… 60 other public officials and their cronies, our message is clear: No matter who you are, if you steal from New York … also paid $650,000 in restitution to Met Council. Cohen is the last of six conspirators in the Met Council scheme to … million that was stolen from the Met Council. Met Council is a New York State not-for-profit organization that provides …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… today by State Comptroller Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government … exhausting more than 90 percent of their CTL. When CTL is exceeded, the State Comptroller is required to withhold state aid in the amount of the …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsComptroller DiNapoli Releases Municipal Audits
… third party who reported that everything was in good order; however, this review was not an effective audit …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… North Bellmore Union Free School District and Schenectady County Community College . "In an era of limited resources … approves the retirement or resignation, and the payroll clerk reviews leave records and produces an attendance report showing leave …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, … who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Concerning i where and how the bonds are to be indexed on your records ii …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 92-50
… (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal … of the pre-emption under section 103, we restated our view that section 103(1) is not intended to preclude the … law would also raise constitutional questions under the Commerce, Privileges and Immunities and Equal Protection …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… issues discussed in the opinion. FEES -- Exemption from (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount … Whether a housing authority is exempt from paying that portion of its …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, … aid refund checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and Services Tool (CUNYfirst). CUNYfirst is an Enterprise Resource Planning project that replaces …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect …
https://www.osc.ny.gov/help/social-media-use-policyCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three … audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m