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Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408CUNY Bulletin No. CU-734
… in Bargaining Units CB, PC or T8 who meet the eligibility criteria are affected. Background: Pursuant to the Memorandum … Pay Period 27C, paycheck dated 04/07/2022. Eligibility Criteria: All employees meeting the eligibility criteria in … CUNY on or about 02/24/2022 with employees identified with off step rows. These employees will not be updated by OSC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalRetirement and Savings Plans Overview – Payroll Manual
… by a formula using your salary history, age, and years of service, offering predictable income as the employer bears … bears the investment risk, and receives the final account balance, making it different from a pension (defined benefit) … income. Available Defined Contribution Plans: SUNY Optional Retirement Plan CUNY Optional Retirement Plan …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewOpinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7State Agencies Bulletin No. 170
… required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee has a position change … 21P to ANN). The system will automatically end date the CON, C17, C18 or C19 earnings with the date the employee … changed pay basis codes. The system will only end date the CON, C17, C18 or C19 earnings. All other earnings will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorOpinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town board member who also serves as the head village mechanic would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … the changes that Transit has already made, as they noted in their response, more can still be done.” The Transit … sufficient or is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… of the item including the make, model and serial number; the name of the employee or other user to whom the … routine correspondence, employee newsletters, internal phone directories and internal policies and procedures. … State Education Law and Regulations require 9 that no student data be shared with third parties without an …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases Municipal Audits
… officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… property throughout the City – approximately 1.05 million properties per year worth a total market value of more than … New York City Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties every five years. There are four tax classes for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followWainscott Common School District – Financial Condition (2013M-268)
… School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed … Key Findings The Board needs to improve its oversight and management of the District’s budget. Over the last five … District officials consistently under-estimated revenues and over-estimated expenditures in the Board adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Hancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Germantown Central School District – Financial Management (2013M-230)
… more real property taxes than necessary and retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town … Library meetings or functions. The Library did not always seek competition for professional services nor enter into … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Opinion 2004-1
… dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of "specialized … St Comp No. 93-24, p 42; cf . Wells v Town of Salina , 119 NY 280). We find no statute that expressly or by necessary … dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin). 2 Prior to 1956, section 209-b(1) provided …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… was approximately $1.9 billion. For most TBTA bridges, drivers can pay tolls either in cash or by E-ZPass. E-ZPass … Tolls by Mail, cameras are used to take pictures of the license plates, and toll bills are mailed to the registered … toll 30 days after a second monthly statement is issued, if payment is not made. Also, a new regulation (New York …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 92-3
… planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to conflicts of … by law (General Municipal Law, §805-a(2); but cf ., People v Moore , 85 Misc 2d 4, 377 NYS2d 1005, holding the … repay the loan in question. February 11, 1992 Michael G. Walsh, Esq., Town Attorney Town of Southampton …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Syracuse City School District – Claims Audit Process (2016M-290)
… Ensure that the purchasing officer generates and approves purchase orders prior to the District ordering goods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… July 1, 2014 through September 8, 2015. Background The Sullivan County Board of Cooperative Educational Services … Sullivan County Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-office