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Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly … No periodic inventory checks were performed, and officials do not know the last time they performed one. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedStreet and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of Sanitation (DSNY) effectively … the daily performance of its street cleaning staff nor do supervisors monitor the cleanliness of NYC streets and … operations. DSNY officials maintain their staff know the problem areas in their districts and can plan the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the Office for the … NYSOFA, DOCCS, and DOT use ITS’ definition of AI, they do not have in-house policies or specific procedures to … of AI explicitly considers a system using computer vision (i.e., that gathers information from digital images) and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksState Agencies Bulletin No. 601
… Purpose To explain how the OSC e-Government and payroll application (PayServ and … of the time-outs works and interacts with the others and know how to effectively manage multiple windows. Related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsAccounts Payable Advisory No. 48
… XII, Section 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and … efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and … maintaining the trails. Sponsors can function as TMEs and do the trail maintenance themselves, or they can contract … using paid groomer operators have on the effectiveness and value provided to the snowmobiling public. Use the results to …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0OUF FTP (UFILE) Instructions
Holders of unclaimed funds can send us reports using this method.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ouf-ftp-instructions.pdfOUF Excel FTP (UFILE) Instructions
Holders of unclaimed funds can send us reports using this method.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ftp-excel-instructions.pdfState Agencies Bulletin No. 746
… Purpose To announce the new policy regarding disposition of unclaimed or undeliverable direct deposit advice statements. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/746-unclaimed-or-undeliverable-new-york-state-payroll-direct-deposit-adviceSelected Aspects of Discretionary Spending
… spending was appropriate and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. … and protect against the use of funds for purposes that do not advance its core purpose and objectives. The ABO added … instances, the Authority lacked documentation to show how it determined which organizations to select for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingEmployer Billing
… employer, you are billed each November for your share of the cost of your employees’ retirement benefits. The amount … Guide will show employers with the Billing security role how to view billing information for your location. … Everything you need to know about employer billing including invoices contribution …
https://www.osc.ny.gov/retirement/employers/employer-billingXVI.4.A Cash and Investments – XVI. Financial Reporting
… non-interest bearing deposits with financial institutions. The State maintains approximately 3,000 bank accounts for … in the name of the government, and held by either (i) the counterparty or (ii) the counterparty’s trust … disclose the investments' types, the reported amounts, and how the investments are held as defined above. Investments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… supported and for legitimate ECA purposes. Key Findings The Board did not appoint a faculty counselor, faculty … receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mCost-Saving Ideas: Reviewing Your Revenue Collection Process
… into its bank account more quickly. Start by evaluating the costs and benefits of various revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … confirmation page as a receipt. Enroll in the Electronic Value Transfer Program To the extent permitted by law, your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… statewide were down 5.9 percent in January compared to the same time last year, State Comptroller Thomas P. DiNapoli … Schumer and the entire New York congressional delegation know how much our local communities are suffering and are working …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentOswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5DiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… State Homes and Community Renewal’s (HCR) lax oversight of the Residential Emergency Services to Offer Home Repairs to … repairs for seniors. The audit found the agency needs to do more to increase the participation of local providers who … to Offer Home Repairs to the Elderly Program Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albany Leadership Charter High School for Girls , Charter … detail of the activities the foundation will engage in or how delivery of services will be measured. Charter School for … budgetary information and quarterly financial statements do not allow the board to identify the fee for services paid …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Village of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting … NYS Abandoned Property Law Industry Handbooks Calendar of Events Property Type Tables Electronic Reporting Online … Video Resources from this Video Excel Template for Unclaimed Funds Report - 1/8/2022 Excel File Format …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources