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Opinion 2010-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A … price obtainable in their judgment or the most beneficial terms in the public interest for any lawful use ( see e.g. …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Fire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help … in both institutional and residential settings across the State for more than 126,000 New Yorkers with developmental …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Willsboro Central School District – Student State Aid (2023M-119)
… District (District) officials properly claimed State aid for special education students who received services in … Findings District officials did not properly claim State aid for special education students who received services in … corresponding claims. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Opinion 88-50
… contrast, that GML, §6-d authorizes villages to establish repair reserve funds. Unlike capital reserve funds, which can … or acquisition" of capital improvements, the moneys in a repair reserve fund may be appropriated only for "repairs" of … in a capital reserve fund may not be transferred into a repair reserve fund (GML, §6-c[9], [9-a]). Therefore, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50State Agencies Bulletin No. 1804
… Purpose The purpose of this bulletin is to inform agencies of the 2020 rate for the New York State … or more hours per week are eligible after 26 consecutive weeks of employment. Employees with a regular work schedule … of less than 20 hours per week are eligible after 175 days worked. OSC Actions OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseOversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees … time of our scope, Mitchell-Lama developments collected application fees of up to $200 per applicant. (In August … indefinitely unless an applicant requests a refund or the application is rejected by the development or HPD. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that … required Pre-Penalty Notices, Notices of Impending Default Judgment, and/or Final Notices had been mailed to the vehicle owners. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Brant – Justice Court (2014M-180)
… has two elected Justices who preside over Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… are established, funded and used in accordance with statute. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … monthly abstracts (list of all claims) specifying the numbers of the claims, the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388CUNY Bulletin No. CU-659
… Purpose The purpose of this bulletin is to inform CUNY payroll staff of new PayServ codes to be … Affected Employees Active CUNY employees who are not in bargaining unit AJ or GA and who cover a domestic partner … amount paid for coverage on an after-tax basis) must be included in the employee’s taxable gross income, is subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property … types and authorize by resolution only those the Board wants to continue to allow. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … filed since 2008. The Board did not perform, or provide for, annual audits of the Supervisor’s financial records as …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… Through the process documented below, OSC will update the New York State Vendor File information for the defaulted … to OSC: Surety information, including the surety’s New York State Vendor ID; A summary of the events leading to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversNational Directory of New Hires Data Security
… (TANF) and the Supplemental Nutrition Assistance Program (SNAP). As part of managing these programs, OTDA obtains … insurance. OTDA uses Directory data to verify TANF and SNAP eligibility information. The identification and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityState Agencies Bulletin No. 2194
… effort. Agency Actions: If agencies are unable to answer garnishment or deduction related questions, they …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be reported by … the calendar year of issuance. OSC will complete this transfer for the Comptroller’s Refund Account and payroll checks. DTF Treasury will complete this transfer for Vendor, Employee Expense and SSP checks. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment