Search
Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at … a participant to earn service credit after attaining the programs entitlement age …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2State Agencies Bulletin No. 1939
… an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of Absence/MLL (Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01DiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Susan Cacace announced today that two group … of group home residents with disabilities. Nadajah Jackson, 28, of Yonkers, was charged with one count each of …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesLGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfArea #9 – Wireless Network – Information Technology Governance
… often used as extensions of wired networks, even minor IT security weaknesses on wireless networks can expose internal … a wireless environment requires certain additional security precautions to prevent unauthorized access and … Although wireless environments and their related security systems can be quite complex, local government and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… However, we found that 117 of the 152 checks only had one signature instead of the two required signatures. During …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
Determine whether the PalmyraMacedon Central School District District used resources to ensure the Districts Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9IX.8 Overview – IX. Federal Grants
… balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn grant award amount. Under no circumstances should a state agency …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewOpinion 2000-4
… district is not prohibited from establishing, pursuant to a collective bargaining agreement, a termination pay program where: the program is to provide an incentive to certain employees to separate from service, irrespective … district can establish a termination pay program designed to provide an incentive to certain employees to stop their …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Watervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… of our audit was to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Orleans County is located in western New York State and has a population of approximately 43,000. The County … Orleans County Sheriffs Department Inmate and Commissary Accounts 2017M209 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209DiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying … returns. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsState Agencies Bulletin No. 1837.3
… Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll processing instructions … with paid sick leave benefits in the event the employee is subject to a mandatory or precautionary quarantine related to COVID-19, is experiencing symptoms of COVID-19 and is seeking a medical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveState Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should … who have been determined to be State employees under the guidelines contained in this Bulletin are required to be … been determined to be independent contractors under the guidelines contained in this Bulletin are required to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Agencies Bulletin No. 145
… Purpose To explain automatic processing of retroactive adjustments … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain automatic processing of retroactive adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentSUNY Bulletin No. SU-311
… ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyHortonville Fire Company – Financial Activity (2014M-210)
… controls over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … prior to payment. Key Recommendations Compare financial activity recorded by the Treasurer with bank statements and … that the Trustees submit monthly reports of death benefit activity to the members. Establish controls over fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… million. Key Findings The Board did not receive adequate monthly financial reports or establish a sound budget … of Finance and Operations did not properly perform monthly bank reconciliations. Not all payments were properly … auditor to perform the annual audit of the financial statements. Ensure that bank statements are reconciled to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The … did not maintain accurate accounting records or prepare and provide the Board with monthly financial reports. Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227