Search
Chittenango Central School District – Information Technology (2023M-155)
… private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance that, in the event of a disruption or … network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the … Key Recommendations The Board and membership should have developed procedures to help ensure that all cash … was properly maintained. The Board and membership should have performed a review of the bank statements, including …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsSUNY Bulletin No. SU-337
… Purpose The purpose of this bulletin is to describe the new Time Entry Earnings Codes created to systematically adjust overtime earnings for State … retroactive calculations to be paid, new earnings codes have been created to systematically include IIO, ISO, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesFire Safety (2015-MS-1)
… complete report - pdf] We also released ten letter reports to the following municipalities: Cities of Ithaca [pdf] , … resulted in an effective enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions … Of the 96 buildings visited, 73 (76 percent) did not have a fire safety plan on file that met the minimum Fire …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Norwich City School District – IT Asset Management (S9-22-18)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … $448 based on recent purchases, and one iMac that did not have a cost, could not be located. One scanner and one … of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … by the property tax cap regulations. Budgeting practices have contributed to appropriated fund balance and reserves … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … has more than doubled as a result. District officials have not developed adequate multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mState Agencies Bulletin No. 2068
… No. 2068.1 . Purpose: The purpose of this bulletin is to inform agencies of the new Additional Pay Earnings Codes, … Unit Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU61 or … 1 year of cumulative service in either bargaining unit, have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesCity of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … signed or acknowledged by all employees. City officials have not classified personal, private and sensitive … received adequate cyber security training. City officials have not adopted a breach notification policy or a disaster …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86State Police Bulletin No. SP-199
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of … of Absence/MTS and Leave of Absence/MLL), and who returns to the payroll prior to 10/31/2020, may receive the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-payOpinion 93-20
… After payment to the supervisor of the full amount of the tax warrant, the residue must be deposited in designated …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… of Health (DOH) administers the Medicaid program. In accordance with the federal 21st Century Cures Act (Cures Act), New York State implemented an electronic visit verification (EVV) program for all Medicaid personal care (PC) services in January 2021 and …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.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.pdfPublic Welfare – 2023 Financial Condition Report
… to eligible single adults, childless couples, persons who have exceeded the 60-month limit on Family Assistance, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Reporting The state's accounting and financial reporting system under the control of OSC provides for the collection, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 88-79
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … development activities eligible for assistance under Title I of the Housing and Community Development Act 1974 (PL …
https://www.osc.ny.gov/legal-opinions/opinion-88-79City of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… exploitation annually in the United States. New York City (NYC) reported an average of just 2,249 such children each … Local Departments of Social Services, including the NYC Administration for Children Services (ACS) – which is … ACS was selected to plan and distribute these funds in NYC, and until 2020 provided some of the funds to the NYC …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-york