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Henry Johnson Charter School – Financial Operations (2014M-214)
… with the Foundation have reasonable fee structures based on measurab … Henry Johnson Charter School Financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… July 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the … the Payroll Deductions mailbox. … To explain the procedure for the annual review of employees who claim to be exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… and implement a comprehensive computer use policy, which should be provided to all personnel, and a breach …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andJohnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Middle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board … $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31State Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… added Article XI-B (The Prompt Contracting Law) to the State Finance Law, promoting prompt contracting with … renewal contract. State Agency If contract is non-approved by the Attorney General or the Comptroller, notify affected … Commissioner of Taxation and Finance if the NFP borrowed money from an outside source. If a higher rate is requested, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOpinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Controls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all wireless telecommunication service …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… with contract terms. Background OASAS oversees programs for the prevention and treatment of alcohol and substance … with heroin dependence and to provide the opportunity for clients to make major lifestyle changes over time. … as this audit illustrates, as organizational complexity increases, it becomes much more difficult to definitively …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 89-42
… Bills under "Treasury Direct" program) GENERAL MUNICIPAL LAW, §§6-f, 11; LOCAL FINANCE LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which are …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… The state Department of Health (DOH) was unprepared to respond to infectious disease outbreaks at nursing homes, even before … DOH understated the number of nursing home deaths due to COVID-19 by at least 4,100, and at times during the …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 2345
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA … (CSEA), employees required by the State to provide a personal tool inventory for use in the performance of their … for use in the performance of their job; and Have a Payroll Status of Active on the date of payment. Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentOpinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §103 provides that, except as otherwise provided by the State Legislature, all purchase contracts involving an … advertisement. In addition to the exceptions provided by the State Legislature (see, e.g., General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-35State Agencies Bulletin No. 888
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/888-april-2009-public-employees-federation-pef-longevity-lump-sum-llsOpinion 88-33
… pay the cost of the improvements. This is in reply to your letter concerning the authority of a sewer district to … the establishment of a sewer district be assessed on the benefit basis, the cost of operation and maintenance must also be assessed on a benefit basis. Under section 199 of the Town Law, the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-33