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Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … document such reconciliations and provide the Board with a copy with the monthly report. Perform routine oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Accuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followHourly Based Information Technology Services
… as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate … it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors fulfill their contractual …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… additional controls should be considered. The policy does not define how many credit card accounts may be … address to whom the cards may be issued. The policy also does not define credit limits. We also found that the School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150State Agencies Bulletin No. 1718
… a location from which the employee commutes to work. It does not include parking at or near the employee’s home. … statutory monthly exclusion limit, and the employee does not make any payment, the value of the benefit provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsComptroller DiNapoli Releases Municipal Audits
… the board on bank balances at the monthly meetings, he does not provide written monthly or annual financial reports. While the treasurer does prepare monthly bank reconciliations, the board does not review them or periodically review the bank …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… billing and collection process. In addition, the board does not properly monitor water loss. Town of Moreau – … of Spencer – Board Oversight (Tioga County) The board does not periodically review bank statements, bank … or any other supporting records. Additionally, the board does not perform the required annual audit of the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 989
… employee to contact the SSA to verify and correct their records. Agencies should document and retain this information … aware that an employee who has previously separated from State service is deceased, the agency must report this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/989-verification-employee-social-security-numbers-and-names-reportedEDSS - Procurement Record Help
… What information does BOC require for my Procurement Record? Depending on the … on the Contract Type, they may have multiple periods. If my original Procurement Record was not submitted through … on your previous Procurement Record’s Approval Letter. Why does it say “New” in the Procurement Record ID? The system …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpOpinion 90-40
… §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her capacities as trustee and … instances, he may vote or not as he pleases. But if he does vote, whether voluntarily or by mandate, he has only one … that a village trustee who is also the deputy mayor does not vote both in his or her capacity as trustee and …
https://www.osc.ny.gov/legal-opinions/opinion-90-40State Agencies Bulletin No. 1869
… addresses mismatches between an employee’s home address and New York City (NYC) taxation. Affected Employees … who are Active, on Paid Leave, or on Leave Without Pay and whose home address does not match their NYC taxation are … report New York City wages on the annual Form W-2s (Wage and Tax Statement) of employees who received a paycheck while …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataOpinion 2000-4
… costs would only be felt in the future" ( NYPIRG v City of New York , 89 Misc 2d 262, 266, 390 NYS2d 784, 787, affd 48 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 91-62
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Oversight of Nurse Licensing
… nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, 2014 … (Priority 2–4) investigations that exceeded the 360-day benchmark were not reclassified as Priority 1. 327 … that could help minimize the risk that applicants do not submit full disclosures. Once nurses are licensed, the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… students who were expected to graduate high school in 2019 and examined graduation rates, college enrollment and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… dry up at the end of fiscal year (FY) 2025. If revenues do not trend better than projected, the city may be forced to … school faculty and staff, as well as students and families have been resilient and resourceful in the face of the … to meet short-term challenges, but it won’t last forever. I urge the department to address future budgetary risks and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gap