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Town of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not … use IT resources. Develop written procedures for managing access to the network and financial application. Develop and … PPSI was adequately protected from unauthorized access …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Forestville Central School District - Information Technology (2019M-170)
… Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system was properly safeguarded. … accounts were not properly managed. In addition, sensitive information technology control weaknesses were communicated …
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)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165State Agencies Bulletin No. 1070
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Unit 06 who … process deduction transactions using the Deduction Code 548. NOTE: The vendor will submit all transactions using the Deduction Code 548. Agency update is not available for this deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1248
… notify agencies of the new voluntary long term disability insurance program available to employees represented by the … of New York State, Inc. (PBANYS) through The Standard Life Insurance Company of New York. Affected Employees Employees … or eligibility information, contact The Standard Life Insurance Company of New York by telephone at 212-850-5519 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insPayServ
… New York State Payroll Services PayServ …
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 … of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of county sales tax revenue to cities and towns required by Tax Law, §1262(d) should be made on the basis of the full …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases School Audits
… District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … meet cash flow needs during the 2014-15 fiscal year. West Seneca Central School District – Financial Condition (Erie … District Glens Falls Common School District and the West Seneca Central School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the … Civil Practice Law and Rules, §§8017; 8019[d]). Section 52(1) of the Public Housing Law provides that a municipal … definition of the word "fee" for purposes of section 52 (see Public Housing Law, §2) nor are we aware of any …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… to incarceration service plan as provided by article 13-A of the Executive Law (see §§261[1][e], 262). Subdivision … to incarceration service plan approved pursuant to article 13-A of the Executive Law for the particular county. Although … with the requirements of section 99-m. January 8, 1992 Melvin I. Rosenblatt, Director Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York State Police today announced … said. “My thanks to Albany County District Attorney David Soares and the New York State Police for their … Thomas P DiNapoli Albany County District Attorney David Soares and the New York State Police today announced …
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
… requirements in the Statewide Financial System (SFS) is provided for intergovernmental agreements subject to OSC review and … a state agency and another governmental entity that is not a state agency and has a separate legal existence …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsVirtual Currency Licensing (Follow-Up)
… ). About the Program The Department of Financial Services (DFS) is New York State’s financial services regulator, and … of Financial Services (Superintendent), is responsible for ensuring the safety and soundness of New York’s financial … of entities that violate relevant laws and regulations. DFS supervises and regulates the activities of over 3,200 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the … with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with the … collected $109.5 million and $102.7 million in unclaimed bottle deposits in State fiscal years 2015 and 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… effectively overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that … One way the Office accomplishes its mission is through the ACT program, which uses evidence-based practices to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMaintenance and Inspection of Event Recorder Units (Follow-Up)
… ERU has different capacities and attributes based on the model and age of the unit. In 1998, the Federal Railway … correctly, as required by Transit’s work manuals. Model R142 cars, which were brought into revenue service in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… PBT and MFT, as required by relevant law and regulation. We found that, in general, the Department had systems and … MFT, as required by relevant law and regulation. However, we also found that the Department did not review … continued to be appropriate based on Department criteria. We also identified distributors that, despite Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow