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State Agencies Bulletin No. 1576
… Purpose To provide agencies with instructions for processing the … of $500 effective the first pay period of the fiscal year to employees who have at least 1500 hours in pay status in seasonal positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1576-april-2017-public-employees-federation-pef-longevity-payment-long-termOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless … 2013 through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary … and rate-setting process exist for DHS. DHS does not have written policies and standard operating procedures …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesState Agencies Bulletin No. 1833
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay, or Leave of … Unit 01 Earnings Code: LOC Effective Date: 03/26/2020 (I), 04/02/2020 (A) OT Eff Date: Same as Effective Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-paySUNY Bulletin No. SU-201
… Purpose To provide agency instructions for processing the 2013 … 340 of the Laws of 2013 provides for a $500 increase to basic annual salary in 2013 distributed at the discretion … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-201-2013-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-207
… Purpose To provide agency instructions for processing the 2014 … 340 of the Laws of 2013 provides for a $250 increase to basic annual salary in 2014 distributed at the discretion … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-220
… Purpose To provide agency instructions for processing the 2015 … 340 of the Laws of 2013 provides for a $500 increase to basic annual salary in 2015 distributed at the discretion … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentOpinion 88-48
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of … a vendor, it is generally advisable for the Authority to solicit competition for such procurements. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Signal Maintenance, Inspections, and Testing
… Purpose To determine if the Metropolitan Transportation Authority’s … section location has a logbook that Signal Maintainers use to record MIT information (e.g., work performed). When work … being available for regular maintenance. Signals does not have an inventory system to account for all of the equipment …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of … different Health Code articles with separate regulations (i.e., certain requirements are included in one article but … potentially toxic cleaning supplies, windows that did not have window guards, potential fire hazards (cigarette butts …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programOpinion 2007-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… advances from the fire company's credit and debit cards to gamble at casinos in the Finger Lakes, Central New York … and auditors working with the Sheriff's office, her crimes have been exposed. This case is a classic example of the … and balances at the local level over taxpayer money. I thank Ontario County Sheriff Povero and District Attorney …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftCity of Glen Cove – Budget Review (B7-16-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … The City projects that, as of December 31, 2016, it will have a combined unassigned fund deficit totaling more than $4 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … bank account. However, company officials did not have sufficient controls over cash collected for fundraising … the auditing committee and the independent auditor did not have procedures in place to obtain or review canceled check …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsMiddleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … in the past to prepare for economic difficulties, they have come to rely on using surplus funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT … and compromise IT resources. District staff did not have sufficient documented guidance or plans to follow to … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … of loans that become delinquent. The Department does not have a process in place to determine when it is appropriate … Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a gift of real property to a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … $73.4 million. Key Findings District officials have generally established effective payroll-related policies and procedures but have not established formal and adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information … $22.4 million. Key Findings The District does not have written policies or procedures to address the … monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, e-mail or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Springfield – Credit Card Purchases (2020M-138)
… before payment. Credit card statements were mailed to the prior Supervisor and not provided to the Board or … 116 credit card purchases totaling $18,014 did not have adequate supporting documentation. We were unable to … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Carroll – Town Clerk (2022M-20)
… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate … accurately. Town officials agreed with our findings and have indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20