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Internal Controls Over Selected Financial Operations
… ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and … purchase of train tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsUse of Federal Funding for Election Technology and Security
… responsible for administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE … the U.S. Election Assistance Commission (EAC) to aid in the administration of federal elections. The EAC provides … these standards and secure and improve election systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityOpinion 89-38
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to … of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district may not …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Orleans County – Court and Trust Funds (2024-C&T-6)
… 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Delaware County – Court and Trust Funds (2022-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required by …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Columbia County – Court and Trust Funds (2014M-353)
… turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed … in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure that all court and trust …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Genesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Allegany County – Court and Trust Funds (2014M-74)
… to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background … commonly involve surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the … entitled to a fee of 2 percent on moneys she pays out of a court. However, we found that the Treasurer had been …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Jefferson County – Court and Trust Funds (2022-C&T-6)
… 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Greene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228DiNapoli: Women in New York Still Earn Far Less Than Men
… Women would have to work an extra 53 days to make what men in New York earned in 2023. Median earnings in 2023 … in New York and across the nation,” DiNapoli said. “March is Women’s History Month and, unfortunately, the recent … has been made in closing the gender pay gap, it’s not happening fast enough. Policies to improve access to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-men2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfState Police Bulletin No. SP-124
… To notify the agency of an automatic Dues and Agency Shop Fee Decrease. Affected Employees Employees represented … deduction for Union Dues (code 227) to $33.16 and Agency Shop Fee (code 236) to $31.63. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-124-new-york-state-police-investigators-association-nyspia-dues-and-agencyState Police Bulletin No. SP-117
… To notify the agency of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … deduction for Union Dues (Code 227 ) to $36.25 and Agency Shop Fee (Code 236 ) to $34.81. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-117-new-york-state-police-investigators-association-nyspia-dues-and-agencyCUNY Bulletin No. CU-473
… Purpose To provide agencies instructions for payment of the CUNY ECP Vacation Exchange Program. … Section 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Plan provides for Executive Compensation (ECP) staff members to exchange up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-473-cuny-executive-compensation-plan-ecp-vacation-exchangeCUNY Bulletin No. CU-451
… certain CUNY employees. Affected Employees CUNY employees who had a health insurance rate change in paychecks dated … has determined the health insurance rate change that went into effect in the paychecks dated July 12, 2012 should … the amounts of the adjustments to be calculated. Employees who had a health insurance deduction for the check date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentCUNY Bulletin No. CU-526
… 18, 2016 OSC Actions OSC will automatically increase the biweekly deductions for Union Dues (Code 471) and Agency … Questions regarding this bulletin may be emailed to the Payroll Deductions mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-526-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-514
… Purpose To notify CUNY agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in … dated October 1, 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-and