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State Comptroller DiNapoli Releases Municipal Audits
… itemized receipt or invoice and 15 of the claims totaling $40,352 were approved without evidence of compliance with … of General Services contract pricing option. Glen Aubrey Fire Company – Board Oversight (Broome County) The company … review and approve financial transactions or charge service fees and interest for late payments associated with …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Effectiveness of Cost Containment Initiatives
… (Authority) has undertaken and how effective it has been in reducing overall costs. The audit covers the period … nearing the last stages of their projected useful lives. In 2014, the Authority expended about $1.1 billion (excluding … Authority’s fiscal condition has shown some improvement in recent years, significant financial concerns still remain. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesOpinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense … of Sexual Offense Evidence Kits (Executive Law), enacted in November 2016, set forth the procedures for processing … law enforcement agencies to submit all untested kits in their custody – regardless of age – to a forensic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other programs … that spur economic growth and create and retain jobs. In-State Private Equity Investment Program This program invests …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkErie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … Findings The Authority has 696 network user accounts that have not been used in the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… Once you have accrued five years of credited service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followOpinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Lansing Fire District – Investment Program (2023M-62)
… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire … agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62DiNapoli: Health Care Jobs Grow Across New York
… health care jobs exceeded 1.2 million in 2017, according to a report released today by State Comptroller Thomas P. … upstate New York in particular, private employment would have declined if not for job gains in health care. If the … care sector increased during the downturn and continued to grow in the past decade. Other findings include: The …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round … including payroll. In some cases, other State agencies have paid ORDA's bills, including $1.5 million of capital …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… budget authority between budgets within a single Business Unit. Each budget entry in the Budget Transfer Component must … budget entry types for Budget Transfers within a Business Unit: Apportionment – An apportionment is the movement of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitOpinion 98-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … in the official record of the board's proceedings. Based on the foregoing, the submission of a voucher to a county … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 92-46
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need not be aggregated … Opns St Comp, 1955, p 79; 9 Opns St Comp, 1953, p 421). We have further stated that, as a general rule, items of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-46State Agencies Bulletin No. 856
… Purpose To inform agencies of the new Time Entry codes and procedures for the payment of the Over 40 Compensatory … the Over 40 Comp Time II program negotiated with CSEA, PEF and RRSU, employees are permitted in October of each year of … letters issued in conjunction with the 2007-2011 CSEA, PEF and RRSU agreements. GOER Memo 2008-16 to agency Directors of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outRiverhead Central School District – Vendor Master File (2017M-139)
… Purpose of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 … $130.7 million. Key Findings District officials have not established written policies or procedures for … maintaining the vendor master file. The District did not have any procedures in place to determine whether a vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139State Agencies Bulletin No. 1366
… Purpose To provide agencies with instructions for using new action/reason codes to report workers’ compensation transactions for employees on … employees in Bargaining Units 01, 21, 31, 61, and 91 who have exhausted their paid workers’ compensation leave benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersOpinion 90-55
… to disabled firefighters who reach mandatory retirement age (General Municipal Law, §207-a[2],[4]). In our opinion, … full salary or wages upon obtaining mandatory retirement age. As is the case with firefighters under section 207-a, it … or if the officer reaches mandatory service retirement age, although in either case the village would still be …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Becoming Eligible for a Benefit – State Police Plan
… Once you have accrued five years of credited service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefit