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Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… (District) officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s … Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Six of 40 employees used …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Length of Service Award Programs (2014-MS-1)

… ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , East Greenbush Fire District No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire District [pdf] , …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1

XII.6.I Paying a Non-State Employee – XII. Expenditures

… a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … Officers DETERMINING EMPLOYEE STATUS Policy Statement: State agencies must appropriately classify workers as either … taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state government employers …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee

Refunding Local Debt

… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …

https://www.osc.ny.gov/debt/refunding-local-debt

State Agencies Bulletin No. 1934

… New York State Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA), who are members in Bargaining Unit 21, are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-association

Cost-Saving Ideas: Reviewing Your Revenue Collection Process

… page as a receipt. Enroll in the Electronic Value Transfer Program To the extent permitted by law, your local … a New York State contract, such as the Electronic Value Transfer Contract (EVT). Pursuant to this contract, payments … York State Office of General Services: Electronic Value Transfer Contract New York State Procurement Government …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-process

Accounts Payable Advisory No. 15

… Authorizers, see the Guide to Financial Operations (GFO), Chapter XII, Section 4.B - Certification of Vouchers . … a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - Updating Agency Certifiers . …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero

… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zero

Susquehanna Valley Central School District – Budgeting Practices (2014M-136)

… February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, … comprises seven elected members. There are four schools in operation within the District, with 1,611 students and 330 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136

Opinion 89-20

… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …

https://www.osc.ny.gov/legal-opinions/opinion-89-20

Am I Required to Have an Audit?

… Am I Required to Have an Audit …

https://www.osc.ny.gov/local-government/audits/am-i-required-have-audit

DiNapoli Releases Bond Calendar for First Quarter

… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarter

Village of Canajoharie – Procurement (2015M-36)

… June 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie … Village of Canajoharie Procurement 2015M36 …

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

Tuckahoe Common School District – Purchasing (2013M-158)

… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

Town of Davenport - Transparency (2018M-85)

… The Supervisor should maintain adequate records so that he can provide sufficient reports to the Board and file the required annual report with …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

SUNY Bulletin No. SU-300

… is to inform campuses of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees and … rate x 2088 = annualized equivalent). Effective Dates The December 2020 minimum wage increase for hourly employees will … Wage Salary) has been updated to be used with the Action Codes listed above. OSC will process the December 2020 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employed

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… of replicating and manipulating information to produce false documentation. Particular attention should be paid to …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

State Comptroller DiNapoli Releases Audits

… of Health and Department of Homeland Security and Emergency Services – Oversight of Water Supply Emergency … data on the populations they serve to Homeless Management Information Systems (HMISs). In New York, federally funded … by health care providers. Medical/surgical benefits cover a range of services, including physician-administered …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-audits