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Selected Wage Investigation Procedures
… mission is to protect workers, assist the unemployed, and connect job seekers to jobs. In fulfilling these … deductions, day-of-rest and meal period requirements, and child labor, help improve working conditions for adults, …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Town of East Greenbush in Rensselaer County, is a special district public library which received its charter from the …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Compliance With Executive Order 95 (Open Data)
… including providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The … EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Gananda Central School District – Procurement (2021M-86)
… to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure … to procure goods and services and ensure the optimal use of resources. The Board and officials did not develop … to procure goods and services to achieve the optimal use of District resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Press Conference on the Flushing Snapshot Report
… socially distanced press conference to discuss his report on the economic health of the greater Flushing area in … available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the … a half later, Flushing is seeing signs of strong recovery, on both a public health and economic level in part due to …
https://www.osc.ny.gov/events/flushing-snapshotCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueCapital One Bank Accounts
… of required competitive bidding. Also, about $35,000 of rental income due for acquired properties had not been … whether it is cost effective to pursue the collection of rental incomes owed from tenants of acquired properties. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsPleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Norfolk Fire District – Board Oversight (2022M-109)
… whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit period, these reports were between 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Ulster County – Court and Trust Funds (2014M-352)
… of our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352DiNapoli Honors Caribbean Leaders
… in honor of Caribbean Heritage Month. “We gathered in Brooklyn to celebrate the Caribbean community and recognize … of the event are available on the State Comptroller’s Flickr. State Comptroller DiNapoli honored Roxanne Persaud, … poet, painter, actress; Angela Yee, host of Power 105.1’s The Breakfast Club; and the Brooklyn Caribbean Literary …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersRFP#0001 – Online Financial Literacy Program
… Request for Proposals Issued February 28, 2025 The Office of the State Comptroller (“OSC”) is seeking an Online … The Office of the State Comptroller OSC is seeking an Online Financial …
https://www.osc.ny.gov/procurement/rfp-0001Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… unreasonable reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property … a surplus fund balance that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June … surplus fund balance as of June 30, 2023 exceeded the limit by $6.3 million or 29.5 percentage points. Improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mContract #C001203 – Senior Java Architect
… by the Office of the State Comptroller Issued June 24, 2025 The Office of the State Comptroller (“OSC”) is seeking a … in PDF format Responses to Questions Candidate Submission Sheet (“CSS”) , in MS Word format. Note: documents will be …
https://www.osc.ny.gov/procurement/contract-c001203Abandoned Property
… Session 2019-2020: A.8314 (Weinstein) – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten the dormancy period for wages, and … To include unclaimed virtual currency within the scope of property …
https://www.osc.ny.gov/legislation/abandoned-propertyNYS Payroll Online
… NYS Payroll Online is a service that allows you to view and update your employee payroll information and opt out of receiving paper pay stubs …
https://www.osc.ny.gov/state-agencies/payroll/nyspoState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf