Search
Opinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … until the disability ceases. Section 207-a(2), as added by chapter 965 of the Laws of 1977, requires payment of the … the age or performs the period of service specified by applicable law for the termination of his or her service. …
https://www.osc.ny.gov/legal-opinions/opinion-91-25XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… a contract transaction in the SFS using the appropriate Audit Type. For transactions subject to OSC approval, users … transactions into the SFS must use the appropriate Audit Type. For transactions subject to OSC approval, users …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… New York’s fourth grade average math scores dropped 10 points, double any other decline in the past 20 years. … Grade 4 – Math New York 237 227 -10 U.S. 241 236 -5 … 15 The State’s Plan identifies academic recovery as a top priority and has invested in summer learning and …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryComptroller DiNapoli Releases Municipal Audits
… computer and communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period January … the State and the timely response to complaints and inmate grievances. The Commission receives more than 4,000 complaints and inmate grievances annually. The Commission employs three …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesState Agencies Bulletin No. 1690
… Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll … Employee’s Earnings Code CFR and the amount will appear on the employee’s paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Comptroller DiNapoli Releases School Audits
… overstated liabilities and accumulated excessive reserve funds. In addition, the board has repeatedly appropriated …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1612
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, … by the District, maintain detailed records of when funds are received, perform timely and accurate bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLincoln Fire District – Financial Activities (2012M-228)
… District did not make any expenditures from the reserve funds during this time period. Key Recommendations Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Jericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the … corporation of the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately 13,600 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire … or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… its approval by affixing each member’s signature on the warrant and on each attached invoice; however, the Board has …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Ten of the 21 businesses receiving DCIDA benefits have not met their employment goals. Job creation was less … agreements, five totaling $14,351,627 were not reported on the Public Authorities Reporting Information System …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementState Agencies Bulletin No. 1089
… lump sum payments for vacation accruals to employees in Bargaining Unit 01. Affected Employees Department of … to the Amendment to the Summary of Award contained in the Amendment to the Final and Binding Award of Tripartite … 3/25/10. Time Entry Earnings Code LSA , which is currently being used to pay a vacation lump sum payment to employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over information technology … were approximately $85 million. Key Findings The Board did not adopt adequate IT policies that address appropriate … Municipal Law (GML) requirements. Officials did not have any written procedures documenting the claims process. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialSullivan County – Fiscal Stress (2013M-81)
… stressed. While the Legislature and County management are aware of the County’s financial position, and they have …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22