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Opinion 97-8
… A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. There is no State statute applicable to cities generally which requires certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Becoming a Participating Employer – What Every Employer Should Know
… fiscal year (April 1 – March 31), an initial valuation is performed. This valuation determines any deficiency in the … time you become a participating employer. The deficiency is paid in annual installments over 25 years and is included with the annual employer contribution, due …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … has not implemented policies that address remote access to the district’s financial system. Fair Haven Volunteer Fire … the treasurer did not always obtain approval prior to transferring funds in the department’s bank accounts as …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… must review the ‘Balance’ group box on the Worksheet Application page to ensure that the ‘Remaining’ amount equals … Application page for both sole custody and joint custody bank accounts. For deposits to a joint custody bank account, the payment will be posted to the customer’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… to certify that they have a written policy addressing sexual harassment prevention in the workplace and provide annual sexual harassment training (that meets the Department of … bidder has and has implemented a written policy addressing sexual harassment prevention in the workplace and provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or … State agencies must inform OSC of any suspected andor known theft loss misuse or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… through the first two months of the state fiscal year is good news and gives reason for optimism about the economic recovery. The state is emerging from the pandemic on solid fiscal footing because … Still, economic uncertainties remain and caution is warranted going forward.” Tax receipts through May totaled …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsXV.7 Budget Allocations – XV. End of Year
… possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all … required to be paid during the “blackout period” when SFS is not operational. Agencies need to do the following prior … the root cause of the workflow problems and resolve. Why is it important to resolve budget exceptions and move …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… 60, and Mary Nash, 59, who hid their mother’s death to collect nearly $22,000 in her state pension payments from 2013 to 2015. The two Westchester County residents each pleaded guilty to one count of felony grand larceny in the fourth degree. … Bigelow 60 and Mary Nash 59 who hid their mothers death to collect nearly $22000 in her state pension payments from …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsBest Practices – Information Technology Contingency Planning
… attempt to restore a backup to ensure the process is functioning as intended and that data would be available … storage (e.g., temperature control, fire prevention). It is important to maintain offline copies of backups in case a … up data, applications and/or operating systems. If that is the case, the organization should have a written agreement …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Oversight of Obesity and Diabetes Prevention Programs
… funds. The Department made overpayments of $5,811 to two contractors. One contractor received $5,751 for personal … Ensure that costs reported by the Department’s network of contractors are supported, appropriate, and reimbursable. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsFacility Structure, Safety, and Health Code Waivers
… risks related to physical plant standards at health care facil …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversDisposition of Farm Assets
… purchased. The Department employed an average of about 250 inmates and 50 State employees to operate its farming …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsCollege of Fredonia – Selected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesOversight of Construction Management Contracts (Follow-Up)
… initial audit report, Oversight of Construction Management Contracts (Report 2020-S-43 ). About the Program The Office … are executed and constructed properly, Parks occasionally contracts with firms that specialize in providing … addition to the DASNY contract, Parks enters into 3-year contracts with private firms to serve as the construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followFood Metrics Implementation (Follow-Up)
… their New York State food purchases, the State Finance Law (Law) requires the Office of General Services (OGS) and the … regulations, establish guidelines, and provide training on New York State food purchasing to agency personnel …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followProtection of Child Performers (Follow-Up)
… compliance with Part 186 of the New York Codes, Rules and Regulations and Article 4-A of the State Labor Laws, which were … established to protect child performers whose interests and well-being during employment may be vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followState Agencies Bulletin No. 2358
… Purpose: The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. Affected Employees: Employees who are eligible to receive Jury Duty Daily Compensation pursuant to Judiciary … The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to inform agencies of their inability to submit a change to the Direct Deposit … note, this disruption will occur after the completion of the confirm of the specials payroll cycle every week. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School District’s … that District officials did not adequately secure access to the network or properly manage user permissions to the financial and student information applications. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-f