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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the … Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an … or misused. Key Recommendations Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Street and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followNew York Local Government Assistance Corporation
… of up to $4.7 billion in long-term Corporation bonds to finance certain local assistance payments due from the State … fiscal year. All Prior Meetings Board of Directors Date Agenda Meeting Notice Adopted Minutes June 9, 2022 Agenda Meeting …
https://www.osc.ny.gov/debt/lgacOpinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: …
https://www.osc.ny.gov/legal-opinions/opinion-97-3CUNY Bulletin No. CU-605
… Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. Article … for a uniform allowance payment to eligible employees. In addition, a revised memorandum dated 10/03/2017 from … Payment Information The Uniform Allowance Payment is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentCUNY Bulletin No. CU-517
… Uniform Allowance Payment Affected Employees Employees in the City University of New York (CUNY) campus security … Brotherhood of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. Article … Payment Information The Uniform Allowance Payment is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… 2009 to 2019, retail employment in the City grew by 19.7 percent, more slowly than total private sector employment … 14.0 45,800 8% 2% Motor Vehicle and Parts Dealers 11.4 66,900 8% 7% Furniture and Home Furnishings 10.5 51,100 11% … Music and Books 9.7 31,900 -1% -23% Gasoline Stations 3.6 30,700 -2% 17% Total Retail 344.6 46,600 21% -1% Sources: …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Museum or Military Abandoned Property
… such institutions. These items are listed on our website for 180 days. If no one comes forward to prove ownership to … with a rainbow ribbon. NYS World War – Medal with blue and white ribbon. VFW - Brown metallic cross with red, white and gold ribbon. Lot # (96) - 347 …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… for the 2020-2021 state budget which reflects an estimate of the economic impact and ongoing volatility stemming from … decisions should reflect economic and fiscal realities. I urge the Division of the Budget and the Legislature’s … leadership during these difficult times. The resources of my Office are available to assist your efforts and those of …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactOpinion 92-21
… receive a fee under this section for each individual case. You have asked if towns and villages are entitled to the … the Vehicle and Traffic Law. In presenting this question, you have described situations where town or village courts … Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: Senate Patro. 141, Pr. 141, 3/31/47; emphasis added). In …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… October 16, 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board of Directors. The Department reported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPawling Central School District – Selected Financial Activities (2012M-185)
… which were funded primarily with State aid and real property taxes. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Holley Central School District – Financial Condition (2013M-342
… 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and services were …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Payment Card Industry Standards
… (Authority) complies with Payment Card Industry (PCI) security standards. Our audit scope covers the period January … not yet developed and disseminated an Information Security Policy that clearly defines information security … physically secured, or implemented appropriately strong network user account and password controls. The Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… which was not provided for in his contract. The Board does not audit the claims nor do they receive an abstract of … limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the … acquisition costs. Background The New York State Health Insurance Program (NYSHIP) provides health coverage to active and retired State, participating local …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s … of GCIDA’s financial and operational affairs. According to its annual reporting, as of December 31, 2012, GCIDA had a … the project evaluation processes. The job report form used to obtain the information did not include all the data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New York and the … and supports that will help level the playing field for disabled New Yorkers in the workplace.” Between 2020 and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nation