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Street and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and … to several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessCity of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … determined the City’s proposed budget: Continues to rely on $87.9 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Comptroller DiNapoli Releases Municipal Audits
… of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of Mamakating , City of Oswego , Town of Owego … on revenue anticipation notes to fund operations. Town of Jasper – Financial Management (Stueben County) The town is … audits of the Town of Caroga Town of German Flatts Town of Jasper Town of Mamakating City of Oswego Town of Owego Town …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Opinion 89-40
… -- Reimbursement for Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General … department who is self-employed as a sole proprietor or a partner in a partnership may not be reimbursed for actual … outside employees, on the grounds that a labor dispute did not exist because a partnership without outside employees …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Unified Court System Bulletin No. UCS-251
… reflective of the October 2014, April 2015, April 2016 and April 2017 Salary Increases for Bargaining Units SR and SY, and provide instructions for payments not processed … reflective of the October 2014 April 2015 April 2016 and April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Implementation of the Dignity for All Students Act
… 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York State with a safe and supportive environment free from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actEnterprise Charter School – Enrollment and Billing (2014M-378)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through … Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The … Recommendations Periodically verify students' residences and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Security and UCS Days Worked Calculator
… the fiscal year (4/1-3/31). It is helpful when an employee does not work the entire year. Employees must work at least …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorLetchworth Central School District - Reserves (2018M-176)
… Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings … in overfunded reserves that are not used. Five reserve funds totaling $3.5 million are overfunded. Key … Determine whether the Board properly established reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Accounts Payable Advisory No. 57
… correct Vendor ID of the vendor that provided the goods or services. The Vendor ID on the voucher should match the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State … (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice does not contain the required … to Financial Operations (GFO) Chapter XII, Section 4,F – Proper Invoice, agencies must reject the invoice. It is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… not audit individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board should: Procure professional services through a competitive process. Conduct a deliberate …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100West Valley Central School District - Financial Management (2018M-7)
… percent) over a three-year period. The reserve fund policy does not adequately address funding levels which has resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7State Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the possible impact to paycheck distribution and release … and advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksOversight of Telemental Health Services
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … as inpatient when they were for outpatient services. New York City Department of Housing Preservation and … partially implemented, and three were not implemented. New York State Liquor Authority (SLA): Internal Controls Over …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not address the maintenance of surplus fund balance or how the board expects to use surplus funds and the timeframe … the city did not maintain an inventory of IT assets. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… electronic transfers. As a result, the treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B18-6-6)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance … request does not include an appropriation for textbooks, and underestimates the appropriation for personal services. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6