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Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) … implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, Rockland, … Transit and MTA Bus have Support Fleet Services (SFS) Units that operate from the East New York facility and the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followCost-Saving Ideas: School District Auditing – Internal Auditor
… risks. The internal auditor must report directly to the board. Hiring an internal auditor You must hire an … of the above conditions, you must still annually certify to the Commissioner of Education that you’re exempt from … BOCES does not provide significant and material services to the district a district resident or nonresident Who does …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Police Bulletin No. SP-79
… 1, 2003 through March 31, 2004, employees who possess or obtain one of the following degrees are eligible for a … Unit 62 Effective April 1, 2004, employees who possess or obtain one of the following degrees on or after April 1, 2004 are eligible for an Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-79-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-68
… April 1, 2002 through March 31, 2003, members who possess or obtain one of the following degrees are eligible for a … Unit 62 Effective April 1, 2003, members who possess or obtain one of the following degrees on or after April 1, 2003 are eligible for an Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-68-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-54
… April 1, 2001 through March 31, 2002, members who possess or obtain one of the following degrees are eligible for a … Unit 62 Effective April 1, 2002, members who possess or obtain one of the following degrees on or after April 1, 2002 are eligible for an Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-54-education-payment-employees-represented-police-benevolent-associationCareer and Technical Education
… how existing CTE programs aligned with labor market and student demand. Information provided did not reflect how DOE …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationAccounts Payable Advisory No. 62
… plans to receive the goods or services being ordered. Online agencies should evaluate the appropriateness of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersVillage of Hobart - Board Oversight (2018M-88)
… did not adequately segregate the Clerk-Treasurer’s duties or implement compensating controls. It also did not conduct … prohibited conflict of interest. 1 She received a direct or indirect monetary benefit as a result of 59 contracts … Properly segregate the Clerk-Treasurer’s duties or implement compensating controls and annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Somers Central School District – Fixed Assets (2016M-74)
… not adopted an asset policy establishing capitalization or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed … as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Brighton Central School District – IT Asset Management (S9-22-6)
… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… that transactions were properly authorized and approved or that claims were for proper Village purposes. The Board … IT system. The Village did not have formal policies or procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or other authorizations, the Town could pay its officers and employees incorrectly, or allow them to receive benefits to which they are not …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Opinion 90-39
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … levied to be collected, in the same manner, at the same time and by the same officers as town taxes are assessed, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39SUNY Bulletin No. SU-147
… 6/26/08 for eligible employees with Pay Basis Code of ANN or CYF , paychecks dated 7/23/08. 8/21/08 for eligible employees with Pay Basis Code of 21P or CYP , paychecks dated 9/17/08. 9/4/08 for eligible … For eligible employees with Pay Basis Code of HRY , BIW , or FEE , the Effective Date of Payment of the Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-147-2008-3-general-salary-increase-and-other-increases-sunyState Agencies Bulletin No. 2224
… the 2021-2026 Agreement between the State of New York and CSEA, provides for a salary increase of three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseOpinion 93-3
… of procurement which furthers the statutory purposes of new section 104-b except in very limited circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 2006-6
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … may determine to take time off for personal reasons in his or her discretion. You ask whether a town supervisor may be … grant vacations, sick leaves and leaves of absence, with or without pay, to its “officers or employees,” and adopt …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2005-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Putnam County Industrial Development Agency – Management Practices (2013M-257)
… a lack of information such as the additional police or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct annual … to businesses to determine if projects meet their goals or recapture benefits when they do not. Officials also do not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-management