Search

Opinion 90-5

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 260(1), (2): Although the town board appoints the trustees of a public library, the trustees are empowered to increase …

https://www.osc.ny.gov/legal-opinions/opinion-90-5

Procurement Practices

… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard … of New York public higher education system. Specializing in research and medicine, Buffalo serves more than 31,000 … and employs more than 2,500 faculty on its three campuses. In support of its mission, Buffalo spent nearly $330 million …

https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practices

Oversight of the Agricultural Assessment Program

… The New York Agricultural Districts Law was enacted in 1971 to protect and promote the availability of land for … The law allows reduced property tax bills for land in agricultural production by limiting the property tax … enrolled properties. Key Findings We identified an error in an ORPTS calculation in 2006 that caused subsequent years’ …

https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-program

Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … for-profit special education provider located in Newburgh. MIM provides preschool special education … the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the one rate-based preschool …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manual

Disposition of Farm Assets

… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assets

Opinion 90-50

… if he determines it to be necessary and in the best interest of the state to do so . . . . The remainder of … project provided he determines that doing so is in the best interest of the State. Subdivision 27 of section 10 of … funds, when he determined that it was in the State's best interest to do so, where the municipality has requested …

https://www.osc.ny.gov/legal-opinions/opinion-90-50

Nanuet Fire District - Credit and Gasoline Cards (2018M-193)

Determine if claims for credit card bills were audited and the purchases were for appropriate purposes

https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193

Opinion 91-19

… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …

https://www.osc.ny.gov/legal-opinions/opinion-91-19

Morristown Central School District – Information Technology (2021M-137)

… plan that details how District officials would respond to IT disruptions. Officials did not: Develop written … procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to determine whether they were appropriate or needed. In …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

XII.5.D Selecting the Appropriate Location – XII. Expenditures

… of a County’s name. To be used when paying the Workforce Investment Board. Select the appropriate county location at …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … corrective action. Appendix B includes our comments on issues raised in the THLDC’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

North Rose-Wolcott Central School District – Financial Management (2016M-22)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in … students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22

New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.

… abuse disorders at their 200-bed Tillary Street Women’s Shelter (Tillary) for the period from December 2013 to … was renewed twice and amended twice for a total of $35.6 million during the 2015-16 to 2019-20 fiscal years to an …

https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-institute

CUNY Bulletin No. CU-418

… appropriate salary step or vice versa. Questions Questions about eligibility for Professional Staff Congress increments … at CUNY Office of Human Resources Management. Questions about processing transactions may be e-mailed to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cuny

CUNY Bulletin No. CU-457

… and the 2007-2010 Agreement between the City University of New York (CUNY) and the Professional Staff Congress (PSC), …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-457-january-2013-increments-city-university-new-york-cuny

CUNY Bulletin No. CU-438

… Increment Code 0103) Position Data and Job Data do not match Invalid Increment Code/salary: If the Increment Code is 0101 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 0103 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 1107 and the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-438-january-2012-increments-city-university-new-york-cuny

Oversight of School Safety Planning Requirements

… the period September 1, 2016 through September 27, 2018. About the Program Incidents like the February 2018 school …

https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirements

Springs Union Free School District - Payroll (2018M-222)

… (District) employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222