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State Agencies Bulletin No. 2124
… State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 10, 2023. Affected … ill or developmentally disabled persons who are employed in State-operated special employment, work-for-pay or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksOpinion 89-43
… discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective … set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Government-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived and dangerous attack on … the reality of climate change. "While the Executive Order does not remove the U.S. from the Paris agreement, … Todays Presidential Executive Order is yet another illconceived and dangerous attack on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of … P DiNapoli today announced his office completed audits of the Alexandria Central School District Lyons Central School …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Windows Domain Administration and Management
… servers referred to as domain controllers to manage the access and authentication of stored user credentials determining who can access file servers and other network resources. Since Active … ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementTown of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… should be taken in most cases. Obviously, this will depend on the specific deficiency and the dollar amount involved. … to request a more detailed claim and to educate the vendor on itemization requirements. If the claim is for travel or … is sometimes a matter of judgment and will vary based on the situation. In some cases, consultation with the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the Division of the Budget (DOB), but collections through the first eight months of the state fiscal year were $3 billion lower than last year, according to the … State tax receipts in November were higher than expected by the Division of the Budget DOB but collections through the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearVillage of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Oxford – Justice Court Operations (2013M-219)
… to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records … review certain Court activities, these reviews were on average five months late and the Board did not fully …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Comptroller DiNapoli Releases School District Audits
… was maintained in the debt service fund although the funds had not been designated to pay debt. In addition, district officials improperly restricted funds in a debt reserve and maintained a capital reserve that …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsDepartment of Transportation Bulletin No. DOT-39
… Purpose The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonComptroller DiNapoli Releases School Audits
… City School District , LaFayette Central School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Background Checks at Municipal Youth Programs (2012-MS-5)
… Background Background checks are currently required by State law or regulation for individuals who have contact with … we audited failed to conduct background checks on all of the individuals who deliver their youth program … only screened personnel providing programs where the State mandates screening, because they believe the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… to contract with physicians having general and specialized medical education, experience, and expertise. Physicians will act as Independent Medical Examiners, conducting independent medical examinations (“IMEs”), providing a written report of … to contract with physicians having general and specialized medical education experience and expertise …
https://www.osc.ny.gov/procurement/rfqual-22-03Town of LaGrange – Selected Financial Activities (2013M-107)
… purpose of our audit was to examine potential cost savings and internal controls over the Town’s financial operations … The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is … by the Town Board which comprises the Town Supervisor and four Board members. The Town’s 2011 and 2012 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Location Service Providers
… strongly encourages everyone to contact the Office of Unclaimed Funds directly to determine if we are holding funds … funds. If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if … on the ‘Claiming Property’ dropdown menu on the Office of Unclaimed Funds home page. You will need to provide an …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersTaxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … for securities will include any dividends or accruals that have been earned by the security since the date we received … a calendar year includes: Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestAccess Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) … management over critical systems are sufficient to minimize the various risks associated with unauthorized … To determine whether Hudson River Valley Greenways HRVG …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-management