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Village of Alfred – Information Technology (2017M-236)
… $2.3 million. Key Findings The Village did not have written policies or procedures detailing the acceptable … and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Cost-of-Living Adjustment – State Police Plan
… you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … of your Single Life Allowance amount, even if you selected a different option at retirement. You will begin receiving an … payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary is your spouse, he or she …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentOpinion 89-8
… State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund … State Comptroller to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for … establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL LAW, §6-d; Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-8DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… New York City’s transportation and warehousing sector … than the city’s private sector as a whole (73%), according to a report released today by State Comptroller Thomas P. … said. “Transportation and warehousing is crucial to keep New York City’s economy moving. As goods continue to be moved …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eXI.17 Protest Procedures – XI. Procurement and Contract Management
… entities subject to Section 163 of the State Finance Law are required to advise in their solicitation documents of … of the State Comptroller as required, or provided for, by law, resolution or otherwise, including but not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: NYC Finances Gain Stronger Footing
… new challenges when the federal relief expires. By FY 2025, the city would incur more than $1 billion in recurring … is not expected to return to pre-pandemic levels before 2025, and businesses are expected to have some form of remote … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $1,157. Brocton Central School District – Claims Audit (Chatauqua County) Auditors found that claims were not properly audited before payment. As a result, … been detected and corrected. The board did not provide the claims auditor with adequate guidance to perform her duties, …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-13
Whether a town in a county not having a board of supervisors may by the adoption of a single local law increase the terms of office of the town supervisor town councilmen and town clerk to four years
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 92-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General … powers, meeting at certain times and places for the hearing and decision of causes and other matters brought …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 91-2
… §5 of the State Constitution vests in the Comptroller the power to supervise the accounts of most public corporations, … "the Constitution does not grant to the Legislature the power to define the Comptroller's powers and duties with … in Ronan also stated, with respect to the Comptroller's power to subpoena certain records of a public authority, that …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Compliance With State Arts Education Requirements (Follow-Up)
… 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education curriculum that complied with State Education Department (SED) Regulations. We found that between …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followCity of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Sodus Central School District – Financial Management (2016M-392)
… of overestimated expenditures. The District does not have a written plan detailing the appropriate and necessary … monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital projects and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Town of Worcester – Claims Audit (2022M-145)
… – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … audit town worcester …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Cohoes City School District – Medicaid Reimbursements (2022M-107)
… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107West Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Marathon Joint Fire District – Investment Program (2023M-76)
… during the audit period. However, the District could have earned approximately $14,600, or $12,600 more had … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… $22.4 million. Key Findings The District does not have written policies or procedures to address the … monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, e-mail or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and