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Town of Queensbury - Information Technology (2018M-224)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Implement strong …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Fairport Central School District - Payroll and Employee Benefits (2023-118)
… 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-s9Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Town of Moriah - Cash Management (2019M-169)
… with higher available interest rates, revenue would have increased by $80,688 during the audit period. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Opinion 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)
Determine whether the Cheektowaga Central School District District Board of Education Board and District officials provided sufficient oversight and managed the Districts Union East Elementary School capital project Project in a transparent manner
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Opinion 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-2001-1Opinion 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 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-93-16Comptroller 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-rubenOversight of Chemical Dependence Residential Services
… To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services … may be certified to operate for a 6-month or 1-, 2-, or 3-year period before their next recertification review is due. … whether several key policies, procedures, and methods are up to date, fully implemented, and being adhered to. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesCUNY 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-employeesOpinion 96-1
… BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in …
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-94-17State 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-73Hamburg Central School District - Continuing Education (2019M-11)
… education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
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-22