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Sex Offender Registration - Broome County Sheriff Office ( S9-14-18)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/broome-county-sheriff-s9-14-18.pdfSex Offender Registration (2014-MS-2)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/sex-offender-registration-2014-ms-2.pdfOpinion 97-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Investment Standards
… Session 2021-2022: Investment Standards – Signed into law on July 21, 2022 as Chapter 414 of the laws of 2022 …
https://www.osc.ny.gov/legislation/investment-standardsEmployer Graded Rate Contribution Calculation
… Program Legislative Session 2017-2018: Signed into law on June 27, 2017 as Chapter 48 of the Laws of 2017 – …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… Gloversville, Middletown, Niagara Falls, Plattsburgh, Rochester, Rye, Salamanca, Syracuse, Utica, Watertown, White … stress monitoring system for municipalities and school districts. Based on financial information provided to … 16 counties, five cities, 18 towns, 16 villages and 87 school districts. The city of Albany is listed in the no …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsAnnual Report on Audits of State Agencies and Public Authorities
… … As required by law this annual report summarizes the results of all the …
https://www.osc.ny.gov/state-agencies/audits/annual-report-audits-state-agencies-and-public-authoritiesSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … (Thruway), a 570-mile superhighway that connects the State’s principal cities, rural areas, and tourist destinations. … Niagara Section, Berkshire Section, New England Section, Garden State Parkway Connector, and the Cross Westchester …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsProcessing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred source vendors, in 2011 the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… costs that did not comply with the requirements for reimbursement, including $792,672 in compensation for 174 … costs that did not comply with the requirements for reimbursement including: $2,779,515 in compensation for 53 … costs that did not comply with the requirements for reimbursement, including $922,765 in inadequately documented …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsCity of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in … vehicles for the general and refuse funds remains unfunded through the proposed budget and instead will be financed by …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8New York Local Government Assistance Corporation
… ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” or “LGAC”) … identified as follows: The issuance of up to $4.7 billion in long-term Corporation bonds to finance certain local …
https://www.osc.ny.gov/debt/lgacCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and … were for legitimate purposes and were properly audited in a timely manner and in compliance with BOCES policy and New York State Education Law. Key Recommendations There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mUniondale Public Library – Procurement (2015M-126)
… 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … procurement policy that reflects General Municipal Law requirements. Library officials should ensure that goods …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126City of Troy – Budget Review (B22-5-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7CUNY Bulletin No. CU-842
… PSC employees in the Bargaining Units AJ, CA, CB, CE, GA, PC, T8 or TC who meet the eligibility criteria are … related overtime, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies … employee’s taxable gross, and reported on the employee’s Form W-2. The retroactive payments are supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveFire Protection Contracts
… Program Legislative Session 2017-2018: Signed into law on September 12, 2017 as Chapter 294 of the Laws of 2017 …
https://www.osc.ny.gov/legislation/fire-protection-contractsAccountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue … and one each in Rochester and Buffalo; each is responsible for processing and collecting fines and traffic ticket … $1 million in surcharge revenue that was reported twice for the same week during May 2013, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesAlternatives For Children – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Long Island, New York. Alternatives provides preschool … 2015, Alternatives reported approximately $25.9 million in reimbursable costs on its CFRs for the five rate-based … $35,956 in rent expenses for a location that was no longer being used; $25,430 in non-audit services that were performed …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manual