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Ashville Fire District – Procurement and Board Oversight (2025M-81)
… trust. The board of commissioners is also responsible for the overall financial management and safeguarding of the … 2025, the District paid $254,700 on two purchase contracts for fire trucks that were subject to competitive bidding … totaling $796,200. Although the Board advertised for bids for each truck, the bidding requirements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Tuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board … and disbursements were generally in accordance with the sewer agreements, and the Board adhered to its bylaws. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andDivision of Housing and Community Renewal Bulletin No. DH-138
… Chapter 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the State of New York and DC37, … Code is ANN and who are on a voluntary reduction in work schedule (VRWS) on the Effective Date. Employees with an … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of earnings. Undeliverable Checks: When a valid payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Montauk Fire District – Board Oversight (2024M-117)
… Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117NY Received More From Washington Than It Sent Due to Federal Relief
… relief funds, though being spent down, continued to boost New York’s balance of payments with Washington, according to … Thomas P. DiNapoli. In Federal Fiscal Year (FFY) 2022, New York state generated $361.8 billion in federal taxes and … payments of $1,076. This is the third year in a row that New York has had a positive balance of payments, after a long …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefCUNY Bulletin No. CU-559
… the City University of New York (CUNY) with procedures for the new Time Entry earnings codes to be used to report the cost of participation in the WorkWell NYC program … new agency-wide weight loss and health improvement program for employees and their eligible dependents. Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyState Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the NYS Department of Civil … of 2011 which implemented agreements between the State of New York and CSEA, PEF, and MC and a subsequent plan by DCS, … Reduction Plan. OSC Actions OSC has established two (2) new earnings codes to process these transactions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsSecurity Over Critical Systems
… (FISCAM), National Institute of Standards and Technology (NIST) standards, and its internal policies. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityState Agencies Bulletin No. 1698.1
… Moving expense reimbursements are not subject to New York State or Local withholding taxes. Starting January 1, 2019, … through SFS. Moving Expense Reimbursement Information: State Finance Law sections 202 and 204 authorize the … of basic moving expenses incurred by eligible State employees, and eligible new appointees to a department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16981-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly deposit, … Did the West Henrietta Fire Department Inc Department Treasurer properly deposit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly … Did the Genesee Valley Fire Department Inc Department Treasurer properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Town of Hanover – Procurement (2025M-58)
… Municipal Law (GML) Section 104-b requires the Board to adopt written policies and procedures for procuring goods and services that are not subject to competitive bidding, such as professional services. The … through December 31, 2024, the Board approved 286 payments to 67 professional service providers totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background of the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … The Treasurer also did not: File the Company’s annual Form 990 with the Internal Revenue Service (IRS). By not filing Form 990 with the IRS, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Hazard Mitigation and Coordination (2021-N-8) 180-Day Response
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8-response.pdfSecurity Over Critical Systems (2025-S-25)
To determine whether NHT’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s25.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdf