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Town of Moriah - Cash Management (2019M-169)
… [read complete report - pdf] Audit Objective Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Fairport Central School District - Payroll and Employee Benefits (2023-118)
… [read complete report – pdf] Audit Objective Determine whether Fairport … calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Opinion 89-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … possesses the power to contract indebtedness and levy taxes, or benefit assessments upon real estate or to require …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Cheektowaga Central School District - Capital Project Management (2022M-90)
… [read complete report – pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Opinion 2000-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … Villages of Harriman, Monroe and Kiryas Joel 1 We also have been asked whether that portion of a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2001-1
… requirements) GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may … the federal Fair Labor Standards Act ("FLSA"; 29 USC §201 et seq .) at a rate higher than that provided for in the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… Thomas P. DiNapoli. "We must have a zero tolerance for public corruption and we will continue to partner with … betrayed the public trust by stealing tens of thousands for himself – and he'll now pay the price," said Attorney … Wills used public matching funds from his 2009 campaign for City Council to pay $11,500 to Micro Targeting, a shell …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenOpinion 93-16
… Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL MUNICIPAL LAW, §217(c),(f): Volunteer firefighters who also serve as … of a political subdivision. Pursuant to General Municipal Law, §217(f), such firefighters may not earn credit under a …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 96-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … notes or budget notes unless the State Comptroller, on behalf of the State, consents thereto. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 94-17
… of Amsterdam, 200 AD2d 315, 613 NYS2d 993) and the fee schedule must be consistent with constitutional equal …
https://www.osc.ny.gov/legal-opinions/opinion-94-17CUNY Bulletin No. CU-690
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2020 Form W-2 (Wage and Tax Statement). Effective Dates Effective as of paychecks … who incur a current year Social Security and/or Medicare tax deficiency as a result of the application of the prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesOversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored … recertification review performed at each Program, some of which were prior to April 2017. In addition, we included … recovery programs. OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesState Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment … Federal, Social Security, Medicare, State and Local tax withholding and taxable wages reported on the Form W-2 (Wage … the heading “Impact on Employee” in this bulletin. Federal Withholding Tax Refunds cannot be made for Federal, State and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsNew Roots Charter School - Lunch Operations (2019M-73)
… money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… [read complete report - pdf] Audit Objective Determine whether Chenango …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Hamburg Central School District - Continuing Education (2019M-11)
… [read complete report - pdf] Audit Objective Determine whether the … Properly address internal control weaknesses noted in the report. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11City of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22New York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest …
https://www.osc.ny.gov/common-retirement-fundState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire … financial and information technology policies. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits