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Town of Broadalbin - Records and Reports (2018M-63)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Forestville Central School District - Information Technology (2019M-170)
… and application user accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Medina Central School District - Reserve Funds (2019M-165)
… and District officials effectively managed the District’s reserve funds. Key Findings District officials have not … performed an analysis of the reserves, as the District’s reserve policy requires. As a result, they could not … they were not established. Key Recommendations Review reserve funds to determine whether they are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Westerlo - Information Technology (2020M-33)
… have not: Established appropriate policies and procedures to safeguard IT resources. Implemented strong access controls … Formalized a contract describing specific services to be provided by the Town’s third-party IT vendor. In … sensitive IT control weaknesses confidentially to Town officials. Key Recommendations Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… 1, 2012 through February 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company contracts with the … North Queensbury Volunteer Fire Company Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overState Agencies Bulletin No. 1248
… Association of New York State, Inc. (PBANYS) through The Standard Life Insurance Company of New York. Affected … automatically process deduction transactions using the new Code 552. PBANYS will submit all transactions for … forms or eligibility information, contact The Standard Life Insurance Company of New York by telephone at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insState Agencies Bulletin No. 1070
… Background OMCE has requested a new insurance deduction for their members that will be administered through M3 … the Deduction Code 548. Agency update is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsPayServ
… Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL … -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … consistently appropriates fund balance that is not needed to fund operations. Two of the district’s reserves totaling $1.14 million appear to be overfunded. The district’s tentative budget complies …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; Civil Practice Law and Rules, … 52 should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… another municipality of this State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception does not apply to purchases from private sources. You ask whether … by the State Legislature or by local law adopted prior to September 1, 1953, all purchase contracts involving an …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration … those counties which do not have an approved alternatives to incarceration service plan …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… today announced that Alayne Bertolino pleaded guilty to stealing more than $240,000 in New York state pension payments made to her deceased father. “This case should serve as a warning to those who would try to defraud our state’s pension fund — … today announced that Alayne Bertolino pleaded guilty to stealing more than $240000 in New York state pension …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review … Attorney General further concluded that such "agreements" are not formal contracts and should not contain standard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsVirtual Currency Licensing (Follow-Up)
… of Financial Services (Superintendent), is responsible for ensuring the safety and soundness of New York’s financial … under New York Banking Law or using virtual currency for investing purposes. The objective of our initial audit, … DFS provided adequate oversight of the applications for, and supervision and examination of, virtual currency …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… period April 1, 2014 through February 6, 2017. Background New York State’s Returnable Container Act (Act) requires …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-deposits