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Town of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period … Accounting records did not support the amounts reported to OSC, including more than $850,000 in fund balance … and significant leaks. … The purpose of our audit was to review selected Town financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Elevator Safety (Follow-Up)
… Objective To determine the extent of implementation of the nine … annually. In the City, certain elevators are not subject to inspections and testing by DOB or one of its contractors. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followCUNY Bulletin No. CU-658
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO for retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsCUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate … 10/09/2019. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the … These monies are taxable income and are subject to all employment taxes and income taxes. These monies will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsOpinion 90-52
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of State Comptroller's report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL … December 31, 1990 Gladys Hinman, Town Clerk Town of Humphrey … Whether the town clerk is required by law to …
https://www.osc.ny.gov/legal-opinions/opinion-90-52LaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported expenses must … the guidelines specified in the RCM and the CFR Manual. For the three fiscal years ended June 30, 2011, LaSalle …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualAccounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General … accounts receivable that state agencies have been unable to collect and have referred to the OAG. During the period …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOpinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Administration of Tenant Complaints
… for how long it should take to assign, address, and/or resolve tenant complaints. We observed that it took an … the audit period (31 percent) took longer than a year to resolve, including 8 percent taking over two years, and some … the amount of time it should take to assign, address, and resolve tenant complaints, and document the reasons why cases …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… benefit corporation providing transportation services in and around the New York City metropolitan area. It is … travel expense reports. We identified weaknesses in certain controls pertaining to the use of MTA corporate … or the U.S. Department of State, and when unsuccessful in obtaining such rates, to document those efforts. Advise …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s … Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal System …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 951
… Purpose To inform agencies of OSC’s annual record update process and … for entering SRA and TDA deductions. Background Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOversight of Private Career Schools
… Purpose To determine whether the State Education Department's … provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … totaling $9.3 million. Key Findings The Bureau has not provided adequate oversight of private career schools in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOpinion 2009-2
… LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the … total estimated cost of the improvement, including amounts to be financed both by the issuance of obligations and from …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… in State contracts. Preparing and maintaining an updated directory of certified MWBEs. As of April 2014, DED had … name and address were still listed in the Division’s directory in 2014. State agencies and public authorities must …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programState Agencies Bulletin No. 329
… Purpose To ensure that the correct deduction calculation routine and … message: "Deduction Amount and percent are both zero" to a 'REJECT' message. The REJECT message will be either: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageOversight of Persons Convicted of Driving While Intoxicated
… Driving While Intoxicated. Significant emphasis was placed on Probation’s administration of the Ignition Interlock … of the Vehicle and Traffic Law, persons sentenced for DWI on or after August 15, 2010 must install an Ignition … were actually installed, and the installation rate is on the decline. Probation’s oversight of DWI offenders was …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedMission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is … corporation created by the State Legislature in 1950 to build, operate and maintain the Thruway System. The New …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresSelected Aspects of Discretionary Spending
… Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan enabled SUNY to … for training with no written justification of the business need, including $12,500 for two separate three-day …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spending