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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… conducted primarily through the Office of Early Learning for program functions and the Facilities Planning Office for safety and fire inspections. Department regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followCity of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education … referred for evaluations during the school year ended June 30, 2017. Auditors determined that the DOE had difficulty … partially implemented and one was not implemented. Key Recommendation Officials are given 30 days after the issuance …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCity of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County’s budgeted expenditures totaled $411 million in 2012. The County is governed by a 25-member County … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Yonkers – Budget Review (B22-6-6)
… of 10.3 percen t . Key Findings The 2022-23 budget relies on nonrecurring revenue of $142.7 million, such as fund … owner can challenge the real property tax assessment on a given property to reduce its assessment. Police overtime … grown 15.5 percent and the City’s debt service payments have risen 24.5 percent. The City will need $85.9 million to …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight … that all employees are paid at proper Board-approved rates and for hours actually worked and that withholdings are …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Agencies Bulletin No. 1052
… of developing a new Statewide Financial System (SFS). As part of this effort, PayServ will be sending employee name, … has been created that will not be equal to the employee Social Security number. This new field will enable SFS to use … will be the same for all jobs. If an employee leaves state service, the SFS Alternate ID will not be used again for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierSelected Controls Over the Property Tax Assessment Process
… approximately 1.05 million properties each year. Property in New York City is divided into four different classes, each … available income information from small rental buildings in the area that file an RPIE using the Gross Income … co-ops and condos, assessors can select comps contained in CAMA. Once CAMA determines the MVs, the values are then …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… bonuses returned to pre-pandemic levels, which will mean a decline in related income tax revenue, as anticipated … said. “A 26% decline brings the average bonus closer to what financial employees received prior to the pandemic. … tax revenues for the state and city, our economic recovery does not depend solely on Wall Street. Employment in leisure …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsOpinion 95-26
… This opinion represents the views of the Office of the State … or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to … for this purpose (see General Municipal Law, §§30-a, 33-a) and, in certain instances, may necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Agencies Bulletin No. 330
… criteria and procedures Affected Employees Employees in Bargaining Units 01 and 61 Effective Date Immediately Additional Eligibility Criteria In accordance with GOER memorandums dated June 19 & July 2, … to the agreement and Payroll Bulletin #327. They must be in full pay status for at least four months (cumulative) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002XII.6.A Paying Another State Agency – XII. Expenditures
… Payments from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The Office of the State Comptroller’s (OSC) Vendor Management Unit (VMU) … SFS. The transaction is processed without the production of a check. The Billing Business Unit creates a bill to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencySUNY Bulletin No. SU-210
… and CAL positions as of 09/01/14. OSC Actions Automatic Restoration of Contract Pay After the payroll is processed … update the row but will insert a 08/14/14 row. Automatic Restoration of Additional Pay After the payroll is processed … Pay Information in Pay Period 11L Prevention of Automatic Restoration of Additional Pay Earnings To change the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-210-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-224
… funds, taxable and non-taxable maintenance, and union insurance deductions effective 08/13/15 for 21P employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-240
… funds, taxable and non-taxable maintenance, and union insurance deductions effective 08/25/16for 21P employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-240-restoration-contract-pay-and-additional-pay-suny-21pVillage of Ossining – Parking Ticket Collections (2017M-259)
… Village of Ossining Parking Ticket Collections 2017M259 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Lake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95