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Opinion 88-37
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of … to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St Comp, … usefulness are set forth in section 11.00(a). A five-year period of probable usefulness is established by …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Subway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides … structure, and other factors; and where Transit fails to meet the wait assessment, whether it determines the causes …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentArea #7 – Access Controls – Information Technology Governance
… prescribe who or what computer process may have access to a specific IT resource, such as a particular software … database. For example, access controls can be implemented to limit who can view electronic files containing employee … for various resources (e.g., data) and who needs access to those resources. The objectives of limiting access are to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… experiences do you think are important for all students to have by the end of high school?” One of the most frequent … course before getting behind the wheel of a vehicle, we have a responsibility to empower students with the skills to … time for New York to catch up to states who for decades have taught a financial literacy course and required it for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Oversight of Information Technology Consultants and Contract Staffing
… Objective To determine if the Office of Information Technology Services … (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 … so taxpayer funds are secure and being spent appropriately in the future.” The town offers various services to residents … checks from the unauthorized account to herself and her husband for $3,500 more than the actual cost and she and her …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… radioactive materials or radiation equipment or check to ensure that they were licensed or registered, according to an audit released today by New York State Comptroller … with registered radiation equipment. DoHMH did not have records for two of them. Of the remaining 51 hospitals, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysUnified Court System Bulletin No. UCS-46
… Code: UA5 Amount: Applicable Amount Additional Tax For any separate check payment, if an employee has an additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentCompliance With the Safe Schools Against Violence in Education Act
… schools comply with SAVE Act requirements and reduce the number and severity of incidents. Key Findings We reviewed …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actComptroller DiNapoli Releases Municipal Audits
… Authority – Cash Receipts (Ontario County) The authority does not follow procedures for depositing cash that exceeds … or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The … improperly remained in the county’s custody that should have been turned over to the State Comptroller’s Office as …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XII.6.E Making an Emergency Payment – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers to vendors when an emergency procurement exists and the … vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in which an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Agencies Bulletin No. 1891
… all employees appearing on the report. If the employee does provide new form(s), agencies must update the … taxable gross”. If an employee appearing on the report does not provide a new Form W-4, begin withholding as if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021DiNapoli: Fewer Counties Exceeding Tax Cap
… half over the past four fiscal years, dropping from 15 in 2012 to only six in 2015, according to a report issued today by State … tax levy increase has remained at or below 2 percent in each of the past four years. “Counties are holding the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… calls and provided inaccurate travel planning information to customers who utilize the MTA’s Access-A-Ride (AAR) … mistakes, there is no real incentive for the contractor to improve its practices. I urge MTA officials to collect the penalties owed and beef up its monitoring of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableState Agencies Bulletin No. 2000
… File Availability . Note : Agencies will be notified of any changes to the cutoff dates via the PayServ Bulletin … After the agency deadline, the agency must not enter any data into the Position Data, Job Data, Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1985
… all employees appearing on the report. If the employee does provide a new form(s), agencies must update the … taxable gross.’ If an employee appearing on the report does not provide a new Form W-4, begin withholding as if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022DiNapoli: 59 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Agencies Bulletin No. 1895
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission … last day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines are necessary to ensure that paychecks are issued timely. To assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Health (DOH): Oversight of … meals. In a follow-up, auditors determined DFTA officials have made some progress in addressing the issues identified … paid for out-of-network anesthesia services that should have been done by in-network anesthesia providers. In a …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits