Search
Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we … we found: School employees did not have guidance on how to properly identify and secure sensitive student … Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Lake George – Records and Reports (2024M-82)
… George (Village) Treasurer maintained complete, accurate and timely records and reports to allow the Village Board (Board) to effectively … financial operations. Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… within 10 days, as required by New York State Village Law Section 4-408. The cash balances reported on the monthly … Treasurer’s records and reports as required by Village Law Section 4-408. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… at least 32 inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking … restroom stalls. 16 combined components at the Community Center, Highway Department and Recreation Department …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Fairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Supervisor’s records as required by New York State Town Law (Town Law) Section 123. The accounting errors and untimely filing …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… content to ensure that staff were, at a minimum, trained on recommended mental health components such as the 10 mental …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Opinion 91-19
… had purchased the equipment with moneys it received from a criminal defendant in an arson case as part of a plea … power to accept such items as a gift (see e.g. 23 Opns St Comp, 1967, p 528). In order to effectuate an inter vivos … counties, towns, villages, cities and school districts from making gifts or loans of their money or property to or …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … within collective bargaining units were earning the same, or nearly the same as their department heads. Section 207-m … collective bargaining unit. The fact that there may be one or more subordinates to the chief outside the negotiating …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member is prohibited by …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … understanding of the formula referred to in your inquiry, it is our opinion that the bonds or notes containing such a …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… with attendance at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the tourism … has grown in New York. There were 947 farms in 2022 earning over $55 million from agritourism. This was almost … Back to New York: An Analysis of Post-Pandemic Travel NYC Tourism Reports Tracking the Return: The Tourism Industry …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysState Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All … have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… was in charge of collecting fine money and depositing it into the court bank account. Auditors and investigators …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 1125
… in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies of employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits