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Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key … District officials did not adequately secure access to the network or properly manage user permissions to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and … Determine whether the Le Roy Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… complete report – pdf] Audit Objective Determine whether the Seneca County (County) Department of Weights and Measures … and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not … of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and … The value of a withholding allowance has been increased to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 annually. To request a copy of the Circular E, Employer's Tax Guide, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new buildings or in the renovation of existing buildings, …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fTown of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three … if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6XIII.10 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section provides Agencies with guidance on how to … This section provides Agencies with guidance on how to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 to about 384,000 between 2010 and 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report , Noise in New … Noise complaints to New York Citys 311 system rose from approximately 200000 to about 384000 between 2010 and …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 99-15
… PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or … SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not … or sewer system) VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Concerning a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Reaffirms Commitment to DEI Initiatives
… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … and problem-solving capabilities, and ultimately lead to improved shareholder value. Including people with … are critical drivers of business success. Failure to establish robust DEI policies and practices can result in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesUnclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedMessage Submitted - Contact Us
… Thank you for submitting a question. Someone will contact you shortly. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSelected Management and Operations Practices (Follow-Up)
… of implementation of the 12 recommendations included in our initial report, Selected Management and Operations … New York State jobs and agree to make capital investments in their businesses in accordance with legislative guidelines. RNY makes … of implementation of the 12 recommendations included in our initial report Selected Management and Operations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… requires colleges and universities that maintain campuses in New York to implement sexual assault, dating violence, … communities; and giving unit staff advanced training in responding to sexual assaults and related crimes. Key Findings SED has made progress in complying with some of its key responsibilities under the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . Affected Employees All … System or extracting data from PayServ containing Chart of Accounts criteria. Payroll representatives receiving this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideTrash Can Free Stations Pilot Program
… a week. Transit’s Department of Subways (Subways) engages in several activities to maintain station cleanliness. It … Manhattan and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash storage capacity is limited and may result in the overflow being left in “exposed bags” on platforms …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Practices at the Linden Plaza Mitchell-Lama Housing Development (Report 2017-N-5 ). About the Program Our initial … The New York City Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and development agency. Its mission is to promote the quality and …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… 1, 2023 – February 20, 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance … against loss or damage by fire on property located in the State. In general, the out-of-state insurer will collect and remit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds