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Opinion 91-47
… testamentary) SURROGATE'S COURT PROCEDURE ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters … not relevant unless the will is admitted to probate (SCPA 1414, subd 1). (86 AD2d at 689, 446 NYS2d at 523) The …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Compliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit … penalties, as well as lose the ability to accept credit card payments. CUNY colleges accept credit cards as a method …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsExamples from GASB Statement 34 - Statement of Activities
… 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Agencies Bulletin No. 2357
… is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: Employees designated as M/C … effective July 2025 who currently receive HZ5 (Hazard Duty MC Straight Time) and HZ6 (Hazard Duty MC Overtime). Effective Dates: The increases to Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedTown of Henrietta – Financial Management and Purchasing (2013M-208)
… and Town officials have not developed long-term financial plans, policies, or procedures to govern budgeting practices … implement policies or procedures to help properly classify individuals as independent contractors or employees, and made payments totaling $175,000 to four individuals as independent contractors, who likely should …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208CUNY Bulletin No. CU-467
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T9 Effective Date(s) Paychecks dated July … OSC will automatically increase the bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeState Agencies Bulletin No. 2186
… Purpose: The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 SUNY … The purpose of this bulletin is to provide agencies with instructions to update Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway fund appropriations in the town’s 2025 budget, the amount of unrestricted fund balance could … 2019 through 2023, the board transferred an additional $1 million into reserve funds. This was 45% more than the $2.2 … district officials overpaid two employees a total of $1,715 for unused leave. Manhasset Union Free School District …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Town and County Special Districts and Town Improvements
… the typical property is above the OSC-calculated average estimated cost threshold. The Comptroller’s regulations (Part … cost" special districts which are at or below the average estimated cost thresholds do NOT require permission of the … notice allows us to accurately calculate future average estimated cost thresholds. 2025 Special District Average …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 … $17.8 million for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings … formal process for staying current on water and wastewater system cybersecurity threats. Officials have not provided …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Housing Authority Administrative Expenditures (2016-MS-2)
… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… complete report – pdf] Audit Objective Determine whether East Hampton Union Free School District (District) officials … audit school east hampton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationClarence Central School District – Financial Condition Management (2022M-46)
… would have operating deficits totaling $6.4 million when it had operating surpluses totaling $7.3 million, or a … appropriation estimates, only appropriate fund balance when needed and ensure encumbrances are appropriate. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, … security requirements that are considered best practices for all State entities, including SUNY campuses. Key Finding … and data. Our audit identified further enhancements for implementation. Key Recommendation Implement enhancements …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Comptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… to freedom of association and collective bargaining. Their shareholder proposal will be subject to a vote at the company’s annual meeting on June 1, 2023. “Workers have fundamental rights, … human capital management risks that could harm long-term shareholder value. As investors, we are concerned when the …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsLength of Service Award Programs (2014-MS-1)
… pdf] We also released ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , East Greenbush … General Municipal Law (GML). The point system specifies how points toward LOSAP service credit will be earned by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Accounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceDiNapoli Statement on the MTA's July Financial Plan
… gaps when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is facing major risks to its operating revenue streams as … with the bonds. The Authority also took a step forward on congestion pricing naming its traffic mobility review …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-plan