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Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, and … (Act) was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials … waste tire sites identified by DEC, nearly 44 million tires (99 percent) were abated at 160 sites (86 percent) as …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesState Agencies Bulletin No. 1960
… Taxable Travel Reimbursements Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight … Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts IRS rules relating to employee … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary … Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an Additional Annual Salary … CON, C17, C18 or C19 earnings that are mid-pay period and will pay the full amount. Agencies will need to add a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan … June 30, 2021. In addition, we reviewed limited aspects of DHS’ claim expense monitoring for the three fiscal years ended June 30, 2022. About the Program DHS, an administrative unit of the New York City Department …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… an SED-approved school-age special education program, an Early Intervention program funded through the Department of … of Interest State Education Department: Infant and Child Learning Center - The Research Foundation for the State University of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 560
… Purpose To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay Recall Standby Overtime to SUNY Unclassified employees. … of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andCUNY Bulletin No. CU-625.5
… CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollOpinion 88-66
… e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used … There is no statutory requirement that the property be sold at public sale (15 Opns St Comp, 1959, p 115). It has … have a fiduciary duty to secure the best possible price obtainable in their judgment, or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-88-66City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility receipts, which allowed … Ensure employees access systems and applications using individually assigned usernames and passwords and …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings … proposed budget are reasonable. The proposed budget does not include provisions for paying down the remaining $31.3 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to the lack of uniformity in timekeeping procedures and forms. Due to the lack of specific guidance and uniformity … establishing and implementing uniformity of procedures and forms. Key Recommendation Implement uniform timekeeping … procedures that include individual employee timekeeping forms. The forms should provide detail about the hours …
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)
… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the … five claims, totaling $3,317, were for credit card charges where the credit card company electronically debited the payments directly from the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in … $998,000 for the highway fund. Key Findings The Board did not prepare reasonable budget estimates. The Board received …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) … images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … provides fire protection and other emergency services to Willsboro Fire District residents. The Department … during 2013. Key Findings The Department’s bylaws did not address the Department’s financial activities, except for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs … not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key Recommendations Keep …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 90-35
… a political subdivision will spend in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the … a fire district. You state that the district has budgeted $5,000 for fuel oil and usually does not expend over $5000 for … districts, within the county (see also County Law, §408-a[2]). In determining whether it may be reasonably anticipated …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from … Comptroller Thomas P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a … for the slight decline in the average bonus. “Wall Street’s average cash bonuses dipped slightly from last year, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022