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SUNY Bulletin No. SU-164

… payments are processed through the NYS payroll system in order to provide for the appropriate reporting and tax … for the student which must be signed over to the campus in order to offset the balance on their student account. This …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-payments

Town of Guilderland – Golf Course Collections (2017M-22)

… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town golf course for the … 1, 2015 through October 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 … The purpose of our audit was to review the processing of collections …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22

Chenango Valley Central School District – Budget Review (B4-16-5)

… are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … Chenango Valley Central School District Budget Review B4165 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5

Village of Hempstead – Budget Review (B7-14-4)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B7144 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

Cornwall Central School District – Information Technology (2021M-83)

… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department

… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-department

Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)

… Services (BOCES) officials ensured: Security awareness training was provided, Information technology (IT) assets … did not regularly provide formalized IT security awareness training, assess computer usage to confirm IT assets were … Key Recommendations Provide periodic IT security awareness training. Monitor employee Internet use. Develop stronger IT …

https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technology

XII.6.C Paying Prompt Contract Interest – XII. Expenditures

… XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe … must enter an “N” in the Interest Eligible field. Payment Date – Enter the date the interest voucher is prepared. … vouchers for Prompt Payment Interest see Section 5.I - Prompt Payment Interest and Merchandise/Invoice Receive …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest

Early Education Center – Compliance With the Reimbursable Cost Manual

… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … fiscal year ended June 30, 2014. Background The Center, for-profit organization located in Highland, New York, … Audits/Reports of Interest State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual

Early Childhood Education Center – Compliance With the Reimbursable Cost Manual

… the costs reported by the Early Childhood Education Center (ECEC) on its Consolidated Fiscal Reports (CFRs) were … the costs reported by the Early Childhood Education Center ECEC on its Consolidated Fiscal Reports CFRs were …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manual

An Economic and Demographic Snapshot of The Rockaways

The Rockaway Peninsula, located in the southwestern portion of Queens, is an 11-mile long barrier beach that separates the Atlantic Ocean from Jamaica Bay and parts of South Queens and Southeast Brooklyn.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2023.pdf

Internal Controls for Tax Collection Webinar Presentation

Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.

https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdf

Environmental, Social & Governance Principles and Proxy Voting Guidelines - 2026

The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).

https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdf

State Police Bulletin No. SP-237

… 2023, the NYS Troopers PBA requested the creation of two new deduction codes to enable the separation of the below … may contact the Police Benevolent Association of the New York State Troopers, Inc. at (518) 462-7448. Questions regarding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545

DiNapoli Releases May State Cash Report

… same period, primarily because of a $1.8 billion pension payment made this year that was paid later in the year last …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-report

Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)

… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9

Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual

… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual

Crossroads Center for Children – Compliance With the Reimbursable Cost Manual

… to children with disabilities who are between the ages of three and five years. Crossroads is reimbursed for … tuition reimbursement rates. Remind Crossroads officials of the pertinent SED guidelines that relate to the … clarification as needed. Other Related Audits/Reports of Interest State Education Department: Newmeadow, Inc. – …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manual