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Opinion 92-47
… E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and … surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of E911 surcharge … 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned on such …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Wall Street Bonuses Went Up In 2013
… navigated through some rough patches last year and had a profitable year in 2013. Securities industry employees took … were lower than the prior year, the industry still had a good year in 2013 despite costly legal settlements and … by bonuses deferred from prior years. Over the past two years, the bonus pool has grown by 44 percent, driven by …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013Archived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016State Comptroller DiNapoli Releases Audits
… New York City Transit: Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) Flooding … important recommendations – the development of the climate change adaptation master plan. Further, review of a sample of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… indicated by the remit-to address of PO Box 1100, Albany, NY 1000039132 VERIZON NEW YORK INC – for all other land line … (previously Niagara Mohawk); Brooklyn, Queens, Staten Island (previously Brooklyn Union Gas Company); and Long Island (previously Key Span Gas East Corporation). As a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… through New York State of Health, the Department’s online marketplace for health insurance; $1,052,058 in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Unity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) were … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualWho to Report – Enhanced Reporting
… please refer to our Independent Contractor vs. Employee page . Public retirees who are working for you …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The … is intended to create jobs and spur economic growth in the State by establishing incentives for employers to hire new …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followControls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followAccountability and Surplussing of Vehicles (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. Statewide policy requires vehicles be used only … whether OPWDD properly accounted for and surplussed its NYC region vehicles, and whether staff used those vehicles …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followState Comptroller DiNapoli Releases Audits
… to compensate those persons they might injure or whose property they might damage as a result of an accident. The …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsWillsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… controls that properly segregated the former senior account clerk’s duties, and they did not provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockland County – Budget Review (B6-13-22)
… deficit obligations are outstanding. Key Findings Based on the results of our review, except for the matters … tax revenue. Reduce the revenue estimate for premiums on obligations. Place any excess proceeds from its proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Laurens – Budgeting Practices (2013M-204)
… level of unexpended surplus funds to be maintained. Account for flood related revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District’s general fund expenditures for the 2012-13 fiscal year were approximately $89 million, … State aid. Payroll costs totaled approximately $52 million for the 2012-13 fiscal year. Key Finding Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … has not received an internal audit report since 2010-11 and the District has not appointed an internal auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCollection and Use of Oil Spill Funds
… the Department spent about $60 million for spill-related expenses and administrative costs, and transferred about $30 … costs provide reasonable assurance that only appropriate expenses were charged to the Fund. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 2003-7
… as well as practical factors, including whether there is a need for additional facilities in the immediate … Comp No. 91-36, p 107; see also 2003 McKinney's Cumulative Supplementary Pamphlet for Town Law §190 to End, §277, … the improvement (see, e.g. Education Law §7209[3]) and considered to be incidental to the cost of improvement (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7