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Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… With Requirements to Maintain Systems at Vendor-Supported Levels (Report 2019-S-6 ). About the Program The … databases used to help carry out its mission. As a public benefit corporation, RGRTA must adhere to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address … fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Vendor File Advisory No. 1
… Subject: Capturing Doing Business As (DBA) information on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on the Vendor File. If a DBA is entered, the vendor may not pass the IRS TIN match and …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same … growth ranged from 0.3% (Mid-Hudson) to 7% (Southern Tier), with over 80% (47 of 57) of counties outside of New … (9.8%), Lewis (9.4%), Orleans (9.2%) and Franklin (9.1%). Among the 10 counties that had decreases in …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… the Economic Development Law requires publication of grant opportunities. To comply with these publication requirements, … of Economic Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State Register will also constitute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the two … audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … discussed in this report. Other Related Audit/Report of Interest Dormitory Authority of the State of New York: …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followThe Ex-spouse’s Payments – Divorce and Your Benefits
… avoid delays in payments to the ex-spouse. If the member is already receiving a pension benefit at the time the final … Code, equitable distribution payments to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for … to mandatory retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsDiNapoli Report Looks at Foreclosure Impact on Local Governments
… process to help borrowers avoid foreclosure has drawn out the process, increasing costs for individuals and … become safety hazards and require demolition. Communities on Long Island and the Hudson Valley saw the biggest hit to … issued by DiNapoli in August found these same counties on Long Island and in the Hudson Valley had the greatest …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsPipeline Safety Oversight (Follow-Up)
… transmit, gather, and distribute gas and other hazardous liquids (crude oil, refined petroleum products, and other highly volatile, flammable, or toxic liquids) . According to Pipeline and Hazardous Materials … of gas. Our initial audit report, which was issued on March 8, 2016 covering the period April 1, 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followOpinion 91-35
… a negotiating unit, but not to the increase received by an immediate subordinate who is not a member of a negotiating … department may receive an increase in salary equal to that given to the sergeant of the department, but less than the … St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). It is clear from the statutory language cited above that …
https://www.osc.ny.gov/legal-opinions/opinion-91-35VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State … the advance. The Special Use Vendor ID, fund, program, and department assigned to the advance account must be used and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in implementing …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fCost-of-Living Adjustment – Divorce and Your Benefits
… and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a COLA …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentSelected Aspects of the Dam Safety Program (Follow-Up)
… in our initial audit report, Selected Aspects of the Dam Safety Program (Report 2006-S-61). Background The initial … plans to prevent or mitigate the adverse consequences of a dam failure. Key Finding Department officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system … A combination of controls helps ensure that your system does not become overly dependent on any one control or layer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsOperational Advisory No. 34
… Once the activity is created, the agency must then link that project/activity combination to the corresponding … Update Activity using the Project Guide Step 2 - Link the activity to a contract line : JAA-PPM101-036 Adding …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractPublic Safety – 2023 Financial Condition Report
… law enforcement agencies rose by 73,646 incidents, or 21 percent, in 2022. This increase in the seven major crime … departments, incidents of gun-related violence involving injury declined by 185 incidents (15 percent) in the areas … local law enforcement agencies rose by 73646 incidents or 21 percent in 2022 …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyState Agencies Bulletin No. 1587
… and Local (if applicable) taxes. Note : If the NRA is a resident of one of the five boroughs in New York City or the … Elements Special Withholding Tax Status: Select “Non-resident Alien. Tax Marital Status: "Single" Withholding … IRS Publication 519 for guidance). Under Tax Treaty/Non-Resident Data Delete the “Eligible Income Code” Change Treaty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsAccess Controls Over Selected Critical Systems (Follow-Up)
… included in our original audit report, Access Controls Over Selected Critical Systems (Report 2017-S-56 ). About … services programs, including: foster care and adoption; child and vulnerable adult protective services; preventive services for children and families; and juvenile justice. OCFS owns …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow