Search
Internal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over … financial operations to provide reasonable assurance that State assets and information are appropriately managed and … the health, welfare, and safety of the people of New York State through issuing licenses and permits for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEfficiency of Warehouse Space
… resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the … during our audit scope and a reduction of 434,266 square feet. However, we also found: We could not determine …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceDiNapoli: Tax Cap Below Two Percent
… inflation or 2 percent with certain exceptions, including a provision that allows municipalities to override it. The … the 2021 fiscal year is the first time municipalities with a fiscal year ending on Dec. 31 had their levy growth capped …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… ‘fierce urgency of now.’ Now is the moment for us to join together to build a more just and inclusive path forward. …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have shown … can limit spending or cut costs in order to stay under the cap.” The tax cap, which first applied to local governments …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… To SED : Review the disallowances identified by our audit and, if warranted, make the necessary adjustments …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualDetails About the Audit Process
… contained in various statutes, including the State Finance Law and New York City’s General Municipal Law. The Comptroller also has the authority to … information relevant to their audit objective(s). The aim is to understand the risks associated with the program …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account Product Code … on beverage containers. 31021 Uncashed Pari-Mutuel Tickets Uncashed winning tickets. 31022 Uncashed OTB Tickets Uncashed winning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 89-16
… must determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … of a fire department or company newsletter, the moneys may be expended by the treasurer for that purpose. You ask … Whether foreign fire insurance tax moneys may be expended to pay for the publication of a fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … gen., Real Property Tax Law, article 4). Moreover, in view of the express language in article XVI, §1 of the State … St Comp No. 87-64, p 96; see Kinkead v Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Selected Safety and Security Equipment at Subway Stations
… under warranty. EMD has set three days as a target for when a repair should be completed. For HPIs, EMD uses a … targets. One such option could include ensuring that, when technicians are reassigned after performing maintenance … the missed preventive maintenance tasks are given priority when technicians resume their regular schedule. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsSUNY Bulletin No. SU-108
… Winter Session is worked in a different agency, submit a Concurrent Hire or Rehire , whichever is appropriate, to … service positions include: Pay Basis Code FEE Bargaining Unit 08 Salary Plan S08 Earnings Program FEE Jurisdictional Class 4 Newly Appointed/Casual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) properly accounted for and … services for more than 130,000 New Yorkers with developmental disabilities. Regional Developmental Disabilities State Operations Offices …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… State staff. These services include transporting clients from OPWDD-run residences to service providers or medical … and recoupment of fines, penalties, and interest resulting from violations. As a result, fines are often not paid … violations incurred by its drivers had not been recouped from the employees responsible, leaving the State to bear the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyOversight of School Safety Planning Requirements
… with legislation and regulations governing school safety planning. The audit covers the period September 1, … to remain vigilant against threats to student and teacher safety. Since 2000, New York State schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against Violence in …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsBusiness Services Center Shared Services
… as a centralized office for processing Human Resources (HR) and Finance transactions that are common across State … mission is to provide shared services to standardize HR and Finance transactions; its objectives include … in waves; as of March 2016, the Center was processing HR and Finance transactions for 62 agencies. Center …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Agencies Bulletin No. 1029
To provide instructions to agencies for processing the 2010 Uniform Cleaning and Maintenance Allowance payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1029-2010-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 90-7
… of an act or omission which occurred while the officer or employee was acting within the scope of his or her … the adoption of local law or resolution (i) to confer the benefits of this section upon the employees of such public … or public benefit corporation, or (v) any other separate corporate instrumentality or unit of government...". The IDA …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0