Search
State Comptroller DiNapoli Releases Municipal & School Audits
… to the board. Auditors reviewed 100 claims totaling $1.7 million and determined: none were reviewed for sufficient … budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did not have sufficient supporting documentation, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsCybersecurity Month Passwords
Passwords are one of the most critical controls that help to enable a strong cybersecurity posture. Learn how to help strengthen your municipality’s password practices.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-passwords-10-24-22.pdfUnclaimed Funds SFY 2017-18 Annual Report
State Fiscal Year (SFY) 2017-18 was another successful year for the Office of Unclaimed Funds (OUF), which now holds $15.5 billion in unclaimed funds.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/ouf-annual-report-2017-18.pdfMWBE Report 2015-2016 Fiscal Year
The New York State Common Retirement Fund’s Emerging Manager Program began in 1994 with an allocation of $49 million to Progress Investment Management Company,
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2015-16.pdfAnnual letter to Corporations
The Office of Unclaimed Funds would like to remind you to check for unclaimed property in your organization including unclaimed securities, payroll, vendor chec
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-corporation-letter.pdfWaiver Request Form
To request a waiver from completing publication activities relative to your abandoned property filing as described in Section 1411 of the New York State Abandon
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/waiver-request.pdfMTA-NYC Transit Medical Assessment Centers (2013-S-33)
We audited selected practices of the MTA-NYC Transit Medical Assessment Centers (MAC) program to determine if the MACs performed medical examinations for NYC Tr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s33.pdfSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011 (2012-S-53)
We audited selected claim payments made by Empire BlueCross BlueShield (Empire) to the State University of New York’s Stony Brook University Hospital (Stony Bro
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s53.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfMedgar Evers College: Controls Over Bank Accounts (2015-S-92), 90-Day Response
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar Evers College (MEC) bank acc
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s92-response.pdfMedgar Evers College: Controls Over Bank Accounts (2015-S-92)
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar Evers College (MEC) bank acc
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s92.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfLyons Central School District – Payroll 2022M-71
… in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not always accrued in accordance with … which resulted in one employee accruing two additional sick days and one employee not being credited 9.5 hours of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementCUNY Bulletin No. CU-820
… Dates: Effective in employees’ paychecks dated April 3, 2025. OSC Actions: At the request of IUPAT, Local 1969, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-820-international-union-painters-and-allied-trades-iupat-localCUNY Bulletin No. CU-866
… Per the request from IBT, Local 237 dated March 11, 2026 membership dues for employees in Bargaining Unit TS … Changes will be effective in paychecks dated April 16, 2026. OSC Actions: At the request of IBT, Local 237, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-866-international-brotherhood-teamsters-ibt-local-237CUNY Bulletin No. CU-740
The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by IUPAT Local 1969 in Bargaining Unit T5
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-740-international-union-painters-and-allied-trades-iupat-local