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Capital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfCybersecurity Risk Management – Part 1
This webinar will walk through key aspects of the risk management process, including defining what cybersecurity risk is and discussing information security models and internal and security controls that can be implemented to help mitigate those risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-management-100224.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfHolocaust Survivors
… transferred funds to their New York branches. After the war, the vast majority of those funds were transferred back …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsCompliance With the Enough is Enough Act
… if the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements … to sexual assault on college campuses and assure students of their right to have sexual violence investigated and … prevention and response policies, and amended rule 3016 of the Civil Practice Law and Rules to maintain student …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District … The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
The purpose of our audit was to evaluate the Districts controls over financial operations for the period January 1 2011 to February 28 2013
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Hart was arrested today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by diverting public funds to herself," said DiNapoli. "I thank Fulton County District Attorney Chad Brown and New …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftSUNY Bulletin No. SU-110
… and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected … and Eligibility Criteria The UUP contract provides a list of eligible titles for Recall. Employees who are on standby … Standby Earn Codes The following chart is a list of Standby Earn Codes with their descriptions and appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedNew York City Budget Balanced But Economic Risks Have Grown
… the local economy. The city increased the general reserve for FY 2020 to $1.15 billion, while maintaining the … balance of nearly $4.6 billion. Despite a balanced budget for FY 2020, city officials project budget gaps of $3.5 … in FY 2022 and $3.1 billion in FY 2023. The budgets for these years includes reserves of $1.25 billion that, if …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts … State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is required to review …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyCUNY Bulletin No. CU-415
… Purpose To advise agencies of the new Bargaining Unit and Benefit Program for … CC represented by District Council 37 Local 384 Effective Date(s) Checks dated December 2, 2010 Background At the request of CUNY, OSC has established a new Bargaining Unit and a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2015 through March 31, 2016. Background The Department of Health (Department) administers the State’s Medicaid … 200 million claims, resulting in payments to providers of about $29 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Cicero Fire District – Financial Condition (2023M-132)
… whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Port Jervis City School District – Financial Condition (2022M-152)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling $23.6 million, … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… about $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andOpinion 92-50
… bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary as employee of … Law, §806[1]). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 2001-1
… requirements) GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may … the federal Fair Labor Standards Act ("FLSA"; 29 USC §201 et seq .) at a rate higher than that provided for in the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2002-10
… 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, … property within its jurisdiction, after due notice and public hearing (see also Town Law §64[8], [17-a]; 1978 Opns … procedures are followed regarding due notice and a public hearing. Whether the property in question falls within …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0