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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … six-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The Town’s … Findings The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199State Agencies Bulletin No. 987
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … bargaining units and employees designated M/C and provides for a new Longevity Lump Sum payment beginning April 2010.The … Federal, State, and local income taxes and Social Security/Medicare employment taxes. Deductions will be taken for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/987-april-2010-management-confidential-mc-longevity-lump-sum-payments-llsOpinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Bus Wait Assessment and Other Performance Indicators
… standards that are reasonable and consider the demand for service and other factors. We also sought to determine … departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor in calculating WA. … a “system” statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsSelected Controls Over the Property Tax Assessment Process
… New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … of the property determines how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, … property on a daily basis such as fuel, insurance) data for most rental and other income producing properties through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly … distress. The Recovery Act requires entities to use funds for authorized purposes and to mitigate instances of fraud, … in a timely manner. Transit received Recovery Act funding for 23 projects estimated to cost $441.4 million. We visited …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance structure over the … Program AI-powered tools have an increasingly vital role in industry operations, including agriculture, health care … and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceTrain On-Time Performance
… a day, 7 days a week. The MTA’s website lists schedules for each of the subways’ 20 interconnected lines and three … Analysis Group to report train delay percentages for each line, delays by categories, and on-time performance … Planning. OTP statistics are reported separately for weekdays and weekends. For calendar years 2013 and 2014, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceNatural Gas Damage Compensation Fund
… response and compensation program; and creates the New York natural gas production contamination damage recovery …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-1Controls Over CUNY Fully Integrated Resources and Services Tool
… system implemented, and at that time, the projected date for project completion was October 2016. As of September 30, … systems, uses role-based access. Roles are created for the various functions at CUNY, such as the Admissions … certain operations that are assigned to these functions. For example, in the Admissions Office one of the roles would …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … statistic based on computerized train tracking information for the numbered subway lines (except the 7 line) and from random sample observations for the remaining lines. This unit generates reports that are …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentAdministration of Fellowship Leaves
… formerly known as sabbaticals, are awarded such leaves for authorized purposes and are in compliance with all … of their leave and must serve in the employ of CUNY for at least one year upon their return. Six of CUNY's 11 … realized. One instructor did not remain in CUNY's employ for the required 12-month period upon her return from leave. …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesJune 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of Bulletin This … this year because the state is changing how it calculates and pays building aid. Building aid, rather than being based … usefulness allowed by Local Finance Law section 11.00 and pays an assumed interest rate. Details are on the State …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsUnified Court System Bulletin No. UCS-110
… the Unified Court System of the modified eligibility for Deduction Code 398, ING Reliastar Life Insurance Company … the Unified Court System of the modified eligibility for Deduction Code 398 ING Reliastar Life Insurance Company …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-110-change-eligibility-ing-reliastar-life-insurance-company-newWillsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Town of Rensselaerville – Financial Operations (2012M-168)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ appropriations for the 2012 fiscal year are approximately $2.1 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… for reconciling the water produced by the Village’s water system with the water billed to the Village’s customers. … to improve the efficiency of their water distribution system, enhance the financial health of the Village’s water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… The 2012 through 2014 Board-adopted budgets planned for operating deficits that were never realized because they … estimates of revenues and appropriations to generate operating surpluses so that the Town could purchase equipment … that was between 62 and 71 percent of the ensuing year’s budget and the highway fund had available fund balance that …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… controls over the Tax Collector’s financial activities for the period January 1, 2013 through July 31, 2014. … 140 customers. The Town’s budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341j