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Opinion 94-16
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … depository when IDA governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as … of the IDA. In addition, disclosure of interest pursuant to General Municipal Law, §803 is not required. The …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty … not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 were not included on the … ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andOversight of New York State Forest Tax Programs (2020-S-51)
To determine if the Department of Environmental Conservation is adequately monitoring the 480/480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the State's forest ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51.pdfOpinion 88-63
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … COUNTY LAW, §§215(3), 550(2): Moneys received as gift to defray the costs of operating an auxiliary police unit … of the unit. You ask whether the county's practice is proper or whether the moneys should be held and …
https://www.osc.ny.gov/legal-opinions/opinion-88-63State Agencies Bulletin No. 1800
… or claim exemption from withholding will need to complete a 2020 Form W-4. Agencies should use the Form W-4 from 2019 … are rehired are not required to fill out a new Form W-4. If they do not fill out a 2020 Form W-4, their existing Form … is required to submit a new Form W-4, as noted above, but does not submit a new Form W-4, the default withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfThe South Bronx: An Economic Snapshot
The South Bronx has undergone a period of revitalization that has enabled it to thrive as a cultural hotspot within the Bronx and New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2024.pdfCybersecurity Governance for Local Governments and Schools – Part 2
This webinar will focus on establishing cybersecurity governance through policies and procedures, training, IT contingency planning and other efforts key to cybersecurity risk decision-making.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-governance-part2-102423.pdfDuanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfOversight of Drug Disposal (2018-S-64)
To determine whether the Office of Addiction Services and Supports (OASAS) programs and the programs it oversees collect and dispose of unneeded drugs using...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s64_0.pdfPatient Safety Center Activities and Handling of Revenues (2019-S-15)
To determine whether the Department of Health is meeting the goals and objectives of the Patient Safety Center and is collecting and utilizing designated revenue for that purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15.pdfDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… Medicaid system could have saved up to $13.6 million it spent on patients with severe kidney disease whose … program counts," DiNapoli said. "Our audits routinely catch millions of dollars in overpayments and our latest … states Medicaid system could have saved up to $136 million it spent on patients with severe kidney disease whose …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… a tangible capital asset replacement part Landfill closure and post-closure care obligations Conditional obligations to … of the liability occur when it is both incurred and reasonable estimable. In order for a liability to be … incurred, there must be both an external obligating event and an internal obligating event resulting from normal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 994
… in any of the three available playback modes – See It!, Try It!, and Know It? See It! – This mode enables the user to … of tasks being performed in a simulated environment. Try It! – This mode enables the user to learn interactively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… Department and the State Police for their partnership in holding accountable those who think they can swindle the … four counts of Forgery, two counts of Offering a False Instrument for Filing, two counts of Falsifying a … Larceny, three counts of Forgery, three counts of Filing a False Instrument, three counts of Falsifying Business Records …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doublePublic Safety Overtime
… (NYCRR) has been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other requirements, is pensionable …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeWhitney Point Central School District – Information Technology (2023M-179)
… are not adequately managed and an IT contingency plan is not adopted, the District has an increased risk that it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179DiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, … on the 2014-15 state Financial Plan released today by New York State Comptroller Thomas P. DiNapoli. More remains …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingState Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to … employees of New York State enrolled in NYSPO. Background: It is essential that the NYS Payroll System (PayServ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdf