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Management's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than … for the MTA capital program has translated into a longer list of needed repairs in New York City’s subway stations, …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… of six Metropolitan Transportation Authority (MTA) New York City Transit (Transit) capital projects found errors … failure to follow its own procedures or properly oversee contractors. “This audit found numerous problems in the MTA’s …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Authority (MTA) is a public benefit corporation chartered by the New York State Legislature. TBTA, also known as MTA Bridges and … systems, tolls are collected through E-ZPass and Tolls by Mail. (All vehicles traveling through a crossing without …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsOpinion 98-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the meeting. Town Law, §178-c provides that, when incurred by the authority of the board of fire commissioners, the … of the fire district fire department, incurred and paid by any such officer or employee in executing the duties of …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 92-29
… You also ask whether a deputy commissioner is entitled to pay increases equal to highest ranking subordinate police …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-2
… in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS … to use general fire district funds to pay amounts due under contract for hydrants serving a zone); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2001-4
… where possible, payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2000-15
… company may not volunteer to assist a fire district fire department within New York State on an on-going basis … state and is a member of an out-of-state volunteer fire department may volunteer his or her services on an on-going basis to a New York State fire district fire department. General Municipal Law §209-i (1-a) provides in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… but the average bonus paid to industry employees in New York City declined by almost 17 percent to $153,700, according to … highest level in a decade. With solid gains in four of the past five years, employment in the securities industry in the …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli: City of Troy's Finances in Precarious Position
… because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient funding for capital costs, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… their treatment programs, according to an audit issued by State Comptroller Thomas P. DiNapoli. Auditors found … This audit is part of a broader initiative by the State Comptroller's office to look at opioid use across New …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationState Agencies Bulletin No. 925
… Purpose To provide agencies with instructions for processing … employees in Executive Branch agencies Background Pursuant to Budget Bulletin D-1125, the Executive Voluntary Severance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsState Agencies Bulletin No. 1010
… Purpose To inform agencies of the changes in PayServ as a result of … of several tax updates and maintenance patches.In addition to periodically providing new software releases, PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… in over seven years. The Division’s Mainframe information system is antiquated and captures only limited data. … Key Recommendations In designing a new data management system, include features that will allow the Division to more …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceSelected Aspects of Incident Intake and Investigation
… a hotline, establish a database of reported allegations and a Staff Exclusion List, and ensure that all allegations are investigated fully and timely and are referred to law enforcement when …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… 4 percent as planned will depend on the amount of capital funding made available by New York state and New York City, … and toll increases of 4 percent, the capital program would account for 21 percent of operating revenues during the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfall