Search
Opinion 89-5
… index it is indexed against the block. A county clerk who does not maintain a block index, indexes the notice of …
https://www.osc.ny.gov/legal-opinions/opinion-89-5DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. DiNapoli. The city is … 68.3% and the Fire Department increased 52%. As a result of uneven turnover, some categories of government jobs … reduced the median time from exam administration to exam results completion from an average of 318 days in FY 2021 to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Agencies Bulletin No. 2244
The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA Tool Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… (co-op) housing to middle-income families. A total of 269 State-supervised developments with over 105,000 apartments … while also extending their affordability. As part of the State’s commitment to increase and preserve the number of … manage the development in accordance with local codes and State rules and regulations. Each development has an assigned …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellConesus Volunteer Fire Department – Financial Controls (2014M-42)
… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… school districts, including outside vendors, were able to make grade changes without proper documentation or … continued to use accounts of former employees in order to make changes to more than 200 attendance records; One … to properly restrict access; Restrict the ability to make grade changes and ensure that documentation is retained …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesOpinion 88-4
… SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Inspecting Highway Bridges and Repairing Defects
… flags were issued on these highway bridges. The Authority does not use the term "flag" for the defects identified … biennial inspection of its highway bridges. The Authority does not follow the New York State requirements for … bridge defects. Instead, it follows its own method but does not always satisfy Department requirements. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOpinion 89-13
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception … 1, 1953, all purchase contracts involving an expenditure in excess of the monetary threshold fixed in section 103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Greene County Industrial Development Agency – Management Practices (2013M-95)
… document that project incentives were consistently applied when approving projects because they did not prepare formal … would allow it to effectively hold businesses accountable when they do not comply with employment reporting …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialElmont Public Library – Board Oversight and Professional Services (2014M-060)
… use of a request for proposal (RFP) process only when the services or the individual who had been providing the service … Library officials to periodically procure professional services through a competitive process. … Elmont Public …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… of Travel” per diem rates. October 1, 2024 – September 30, 2025 Meals and Incidental Expenses Total Continental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through … The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is … creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Mineola Union Free School District – Competitive Quotations (2015M-313)
… approximately $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking … to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313About the Record of Activities – Reporting Elected and Appointed Officials
… to complete an ROA? One of our appointed officials does not have a term of office. Can I leave the current term … with another public employer, already receives full-time service credit from that employer. I report four days of … a standard work day for an official who participates in a time-keeping system? Is travel time considered …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… for the employer portion of all salary adjustments in a future annual billing. Also, you can’t use Retirement … If you need to make an adjustment that will result in zero days worked for the member, you must submit a paper … Report (RS2050) . Also, if you reported and paid more in member contributions than an employee owes, you can adjust …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Understanding Broadband Challenges in New York State September 2021 PDF Version Message from the … necessity to effectively work, learn, communicate and play in our society. The COVID-19 pandemic highlighted the … the Office of the State Comptroller from Highspeedinternet.com These costs are hard to interpret for several reasons: …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-state