Search
Opinion 2000-23
… PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the … chief is entitled only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Reporting Regulations 315.2 & 315.3
… service and salary data apply. (b) Reporting document. Employers shall provide a legible certified document … determinations from service, salary and deduction records. Employers seeking to alter or change any reporting document, … substantially the same services for other public employers; and (f) the individual is also employed or …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Selected Aspects of Toll Collections
… revenues, including tolls for use of the Thruway and fees charged to customers who do not settle their accounts … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are … which license plates to suspend. Since restarting the registration suspension program in July 2022, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOverview – XI. Procurement and Contract Management
… 1 and Equipment procurements that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewArkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were … that are unnecessary. Assess network user permissions on a regular basis and ensure that network user accounts … take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userVillage of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt … accounting records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Fishers Island Union Free School District – Website Transparency (2023M-28)
… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… [read complete report - pdf] Audit Objective Determine whether Laurens Central School … Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced … potential efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Arkport – Water Fund Financial Operations (2020M-45)
… controls. Late penalties were not properly assessed on unpaid water bills. Key Recommendations Maintain accurate … corrective action. Appendix B includes our comment on an issue raised in the Village's response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Village of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. … The Board did not consistently develop sewer rates based on actual amounts needed to cover appropriations. Village … plan. Key Recommendations Do not continually rely on one-time revenue sources, such as surplus fund balance, to …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154City of Geneva – Financial Management (2015M-105)
City of Geneva Financial Management 2015M105
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The … $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … recurring expenditures rather than continually relying on appropriated fund balance and reserves. Return funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Dickinson – Fiscal Oversight (2014M-337)
… for 2014 totaled approximately $615,000. Key Findings The Supervisor did not provide the Board with adequate monthly financial reports. The Supervisor paid claims before receiving an abstract from the … the Board with adequate monthly financial reports. Only pay Board-approved claims listed on abstracts provided by the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Division of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s … responsibility to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS … data warehouse. ESD is statutorily required to report on its economic assistance programs as well as perform …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsMonitoring of Air Quality (Facility Permits and Registrations)
… an operating permit for a Title V or ASF facility does not expire if application for renewal occurs at least 180 days …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsUpstate Medical University's Billing Practices
… New York’s only academic medical center, specializes in research and treatment of the most prevalent human … facilities, including its downtown campus location in Syracuse and over 100 specialty clinics. Upstate serves … (e.g., service deemed not a medical necessity based on Medicare and other evidence-based criteria, or claim not …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesComptroller DiNapoli Releases Municipal Audits
… to the board or maintain adequate accounting records. In addition, the treasurer did not file Annual Update … the Office of the State Comptroller (OSC) or the board in a timely manner. Village of Greenwich – Cash Management … with the board-adopted local laws. As a result, based on the delinquent customer accounts auditors reviewed, the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0