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Museum or Military Abandoned Property
… 17 Painting by Henry Hintermeister, Untitled [Uncle Sam] 1960 Henry Hintermeister 9 Warren Avenue Tuckahoe, New …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 93-27
… reduction of townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, … town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a … town taxes; (b) to reduce county taxes levied in the area of the town outside the villages; or (c) to finance …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Comptroller DiNapoli Statement on New York City Budget
… New York City Mayor Mamdani begins the difficult process of more transparently identifying expenses that aren’t fully addressed and closing a budget gap of nearly $10 billion that it faces beginning in City Fiscal … gaps. I commend the mayor for taking the much needed step of publicly recognizing those challenges prior to the start …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Dynamic Center … Special Education Itinerant Teacher (SEIT) services to children with disabilities between the ages of three and … on financial information, including costs, it reports to SED on its annual Consolidated Fiscal Report (CFR). Costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
The objectives of this audit were to determine if the Department of Health is ensuring that the registration licensing and inspection of radioactive materials facilities and radiation equipment facilities are completed as required
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andWindsor Central School District – Fuel Controls (2022M-133)
… diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s … and purchases and secure fuel credit cards and diesel fuel tank. District officials generally agreed with the findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130II.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for … and execution. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … and process of the constitutional system of budgeting in New York State which vests in the Governor primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business Units … indicate the approved B-1184 request number in the DOB Approval Code field of the voucher. Guide to Financial … When processing payments that are subject to approval by the Division of the Budget DOB Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… and services for children and adults with Autism Spectrum Disorder and their families through various programs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1988.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1988.2
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19882-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1988.3
… No. 1988.2 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … York, OMH and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19883-pilot-program-establishing-temporary-overtime-rates-employees-certainJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… District (District) officials ensured students received services in accordance with their individualized education … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure … challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid … period. All 12 were properly allocated and represented a legitimate liability incurred by the CPF. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… Educational Services (BOCES) officials ensured: Security awareness training was provided, Information technology (IT) … officials did not regularly provide formalized IT security awareness training, assess computer usage to confirm IT … Key Recommendations Provide periodic IT security awareness training. Monitor employee Internet use. Develop …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyCUNY Bulletin No. CU-814
… be submitted for each subsequent row that exists on the employee’s Job Data page using the Action/Reason code PAY/CSL … sequence number, regardless of status and provided the employee remains in an eligible position. Tax Information: … employment taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New … dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nation