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Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Purpose To determine whether the Triborough Bridge and Tunnel … customers to either prepay their tolls or automatically have tolls charged to a checking account at the end of the … collected. Examples include license plate images that are not captured or are illegible, and legible license plate …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemOpinion 2001-7
… of capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7SUNY Bulletin No. SU-83
… for the year 2003 will begin with checks dated January 15, 2003 OSC Processing OSC will continue these deductions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-83-tax-deferred-annuity-tda-and-supplemental-retirementAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or conveyances of New York real property or interests in real property when the consideration exceeds $500, at a rate of $2 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followWindsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … Officials did not confirm the District received the fuel it purchased when it was delivered. Officials did not … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, §176(11): An otherwise qualified individual may be … and is in the best interests of the fire district ( id .; NY Const, art XIII, §1; Rathbone v Wirth , 150 NY 459; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-20State Agencies Bulletin No. 2053
… with an hourly rate that is equal to or less than $15.00 on or after the payment effective date will not be … if their hourly rate is equal to or less than $15.00. Agencies must determine eligibility and submit … employees with hourly rates equal to or less than $15.00. (See sections: Control D Report Available Prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaPrivacy and Security of Student Data (Follow-Up)
… the student data reporting processes. SED is responsible for safeguarding its data and ensuring the confidentiality, … the educational work of the State. It is also responsible for ensuring compliance with relevant laws and regulations, … data privacy, including completing the data classification for all types of information that it creates, collects, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followState Agencies Bulletin No. 2246.1
… an Action/Reason code of Leave of Absence/MLS) who meet all remaining eligibility criteria are eligible for the lump … after 02/02/2024 but on or before 05/29/2024 and who meet all other eligibility criteria will receive the payment on … NPAY770 – One Time Payment Report This report identifies all employees who received the Non-Pensionable Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2266
… an Action/Reason code of Leave of Absence/MLS) who meet all remaining eligibility criteria are eligible for the lump … after 05/09/2024 but on or before 09/11/2024 and who meet all other eligibility criteria will receive the payment on … NPAY770 – One Time Payment Report This report identifies all employees who received the Non-Pensionable Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeOpinion 2006-10
… (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion … proceeds from the lease of town and special district property) -- Deposits and Investments (crediting interest …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Inventory Controls
… vast inventory, ITS utilizes the Information Technology Service Management (ITSM) software as its centralized system …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsTown of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Claims for Individuals
… the Required Documentation . Mail to: Office of the State Comptroller Office of Unclaimed Funds 110 State Street Albany, New York 12236 When you get your check, please cash it as soon as …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-individualsDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … but died on Sept. 14, 2006. Minnie Smith’s family did not notify the New York state retirement system or the Social …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysTown of Fishkill – Audit Follow-Up (2013M-246-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in … released in February 2014. Background The Town of Fishkill is located in Dutchess County. The Town Board is the … Results of Review Based on our limited procedures, it appears that the Town has made progress implementing …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fPocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report … the nine audit recommendations, two recommendations were implemented, two recommendations were partially implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fOpinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which provides an … of Department of State, 1988 McKinney's Session Laws of NY, at A-10). Consequently, these provisions parallel those …
https://www.osc.ny.gov/legal-opinions/opinion-98-9