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Opinion 96 - 14
… contracts). Based on the facts presented, it appears that only one of the exceptions in General Municipal Law, §802 is …
https://www.osc.ny.gov/legal-opinions/opinion-96-14State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Program: Overpayments for Therapy … that should have been paid for by Medicare. Department of Health: Improper Medicaid Payments to a Transportation … the problem identified in the initial report. The Office of the Medicaid Inspector General opened an investigation …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsArea #5 – Malware Protection – Information Technology Governance
… Because malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices connected to computers, such as USB flash drives and … cameras, and turn off the AutoPlay 13 feature for such devices. 13 A feature built into Windows operating systems to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionOpinion 91-7
… into such a contract with an emergency rescue and first aid squad of a fire department or fire company. GENERAL … of which does not have an emergency rescue and first aid squad, may contract with any city, town, village or fire … has in its fire department an emergency rescue and first aid squad duly authorized to render emergency ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7City of Binghamton - Water System Cybersecurity (2018M-152)
… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Broome County – Financial Condition (2017M-187)
… 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and … have not adopted any specific fund balance policy that states minimum levels of fund balances that should be …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Village of Atlantic Beach - Payroll (2018M-254)
… payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the … realistic appropriations for the building inspector’s permit fees each year, based on recent trends. Key … and certified by an individual independent of payroll processing before payment. Audit and approve all payroll …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Springs Union Free School District - Payroll (2018M-222)
… absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48State Agencies Bulletin No. 2301
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement … The purpose of this bulletin is to notify agencies that the pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2188
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New … Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) for the 2024 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2092
… at $15,000. The limit increases each year based on the Consumer Price Index on December 31 of the previous year. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 1980
… State Agencies Bulletin No 1980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andTown of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163State Agencies Bulletin No. 1846
… NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkTown of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … to be maintained. The town-wide general fund relied on revenue anticipation notes (RAN) to fund operations. The … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
Sullivan County Industrial Development Agency PILOT Program 2013M161
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programCity of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Minetto – Financial Condition (2013M-284)
… July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … for the 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284State Comptroller DiNapoli Releases Audits
… for, that vehicles are used for official state business only, and that DDSOs are properly surplussing vehicles …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits