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Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a … complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Newfield Central School District - Information Technology (2019M-181)
… Key Findings District officials did not develop procedures for managing, limiting and monitoring user accounts and … records and provided IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181City of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Bath Central School District - Online Banking (2018M-79)
… banking policy and officials did not develop procedures to adequately segregate online banking duties. Officials did not ensure that authorized access to online bank accounts was limited or provide users with … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Obtain adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… were approved before payment and listed on an approved abstract. Did not ensure all disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mState Agencies Bulletin No. 1716
… OSC will automatically increase the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts … $38,001.00- $48,000.00 $25.95 $48,001.00- $999,999.99 $26.90 Note: The annual salary amounts above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increaseState Agencies Bulletin No. 1069
… using the new Code 549. PEF will submit all transactions for enrollments, cancellations and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeState Agencies Bulletin No. 304
… the continued need to purge excess data from the payroll system, on Friday, March 1, 2002, OSC will purge the General … with an effective date less than 01/01/01 that are not an employee's most current effective dated row for a particular … deduction will be purged. Using this method, all of an employee's most current effective dated rows for all general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeState Agencies Bulletin No. 673
… will submit all transactions for starts, cancellations, and/or changes on a weekly file. Agency update access is not … code. Questions To obtain information on enrollment and benefits provided, or to cancel the deduction, contact …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-planOpinion 2007-2
… ( cf., e.g., Education Law §6304[1][c]; Real Property Tax Law §§804[1], 844[1], 900[1], 1314[1], 1402[3][d]; Town … the charge back must be added to the city or town property tax levy because County Law §233-a(3)(e) excludes the charge back from the computation of the county’s tax limit and, in so doing, provides that “[a] tax so levied …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-35
… Requirements (mandatory referendum - transfer of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and … (authority to make temporary investments) TOWN BOARD -- Powers and Duties (authority over temporary investments) TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-35New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… that, as a manager for the corporations, Manojkumar delivered cash to Medicaid recipients being transported, to … All defendants are presumed innocent and entitled to a fair trial, during which it will be the State of New York's …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… of the fire district, as extended. This is in reply to your letter concerning the proposed extension of a fire … districts. The fire district provides fire protection within the fire protection districts pursuant to contract. It … costs incurred in the establishment of the extension, as well as that share of the capital costs of the original, or …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… Crimes Bureau, and Legal Support Analyst KerryAnn Rodriguez of the Public Integrity Bureau. Anyone with …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorOpinion 89-48
… 37 of the Lien Law, a developer was directed by the Supreme Court to execute the bonds, as principal, to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 92-50
… A county may not adopt a post-1953 local law to provide a price preference to local vendors and contractors who would … competitive bidding provisions of its charter to provide a price preference to local vendors and contractors. Under the … could be awarded to a local vendor or contractor whose bid price is no more than 10% higher than the non-local lowest …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … ... shall be exempt from the payment of (a) any taxes or fees to the state or any subdivision thereof and (b) any …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… Purpose To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The audit scope period was from January 1, 2013 through … To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know … Discharge Elimination System Permit Requirements (Report 2019-S-54 ). About the Program New York State is rich … of the three recommendations included in our initial audit report Compliance With the Sewage Pollution Right to Know Act …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutant