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Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… and procedures to monitor the Microenterprise Development Loan Fund (MDLF) Program. Although the County’s contract with … of timely, detailed reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cooperative Information Technology Services (2012MR-1)
… County [pdf] and the Town of Union [pdf] , the Town of Kirkwood [pdf] , and the Village of Deposit [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1City of Yonkers – Budget Review (B25-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … budget totals $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6State Comptroller DiNapoli Releases Audits
… for the employee to commute between his residence and his main work location. DOH could have avoided these costs if officials had properly designated the employee’s main work location as his official station. Workers' …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsOpinion 88-48
… as trucks, trailers, bins and containers to be used in connection with a recycling program by the Western Finger … is authorized to purchase equipment to be used in connection with a recycling program. With respect to whether … for work, material or supplies performed or furnished in connection with construction , shall be awarded by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Restrictions – State Police Plan
… overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety … for overtime worked for a private employer is not public service and cannot be included in your pensionable earnings. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety … for overtime worked for a private employer is not public service and cannot be included in your pensionable earnings. …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTown of Batavia – Water and Sewer Operations (2018M-12)
… records for each special district. The Supervisor did not account for revenues and expenditures associated with … New York State Town Law. The Supervisor did not separately account for the revenues and expenditures from the … financial records for each special district. Properly account for Article 12-C improvement financial activity in …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… statute: Procurement contracts: Awarded on an emergency or critical basis. For which publication is not feasible. … contracts, except for contracts awarded on an emergency or critical basis, for which competitive bidding is required by … be undertaken,or would serve no useful purpose. Single Source - For the purposes of this section, "single source" …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesXI-A.3 Purchase Orders – XI-A. Purchasing
… as set in law or by contract. The PO communicates critical information to the vendor including the contract … contract, regardless of dollar amount. Preferred Source, Centralized Contract and Discretionary Purchases … the agency sends a bulkload file to the SFS. Preferred Source, Centralized Contract and Discretionary Purchases For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when … claim form is not required by statute. If the governing board is the auditing authority, the minutes of the board meetings should reflect what claims have been audited …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingAvailable Options – New Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsState Comptroller DiNapoli Releases State Audits
… Tool (CUNYfirst) (2015-S-34) CUNYfirst replaced CUNY’s legacy computer systems as an integrated and flexible … additional controls are necessary. NYSERDA established 210 days as the expected time required for installers to complete … Services (HBITS) contract, so OGS could not ensure it paid the correct hourly bill rates. In particular, OGS does …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Vendor File of this Chapter for more information), single payment vendors ID (see Section 3.B - Single Payment Vendor … this process by obtaining the appropriate Internal Revenue Service (IRS) and New York State Substitute W-9 forms, and … purchase orders will be electronically sent Primary Vendor Contact Name A person who makes the legal and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationOpinion 97-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for … subdivisions, including fire districts, to enter into "installment purchase contracts" in accordance with the … among other things, the procedures for entering into installment purchase contracts (see 2 NYCRR Part 39). For …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… covers the period January 1, 2013 through October 23, 2015. Background CUNYfirst, which replaced CUNY’s Financial Management, Human Capital Management, and Campus Solutions applications, is an Enterprise Resource … Public Safety Staff (2013-S-65) CUNY SPS: Controls Over Bank Accounts (2014-S-78) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit. Department of Health (DOH): Long Island Association for AIDS Care (LIAAC) … paid to LIAACs related entity and group medical benefits provider, the Long Island Network of Community Services, … status. Metropolitan Transportation Authority, Triborough Bridge and Tunnel Authority (TBTA): Selected Aspects of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-audits