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Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity to … preloaded applications, such as educational material, videos, e-books, music, and games. While the static and law …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsControls Over and Revenues From .nyc Generic Top-Level Domains
… 2012, DoITT entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to … the .nyc gTLD program. New York City’s contract with the vendor identifies four revenue sources: domain sales, … sources (domain sales) in the City’s contract with the vendor during our audit scope. DoITT amended the contract …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… Free School District , Florida Union Free School District and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Municipal Audits
… were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the … the town is accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital projects …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire … report with the Office of State Comptroller since the 2008 fiscal year. Although the Treasurer identifies checks … the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure that formal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOpinion 89-13
… -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A municipality may purchase surplus … Whether secondhand equipment of a private entity or a municipality of this State …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Inspecting Highway Bridges and Repairing Defects
… presenting a clear and present danger to vehicle or pedestrian traffic, but there is no danger of structural …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsAbout the Record of Activities – Reporting Elected and Appointed Officials
… been more than 180 days since the official took office, and I still haven’t received the official’s record of … have a term of office. Can I leave the current term begin and end date column blank on the Resolution? One of our … each month for this individual. Does she need to prepare and submit an ROA to me since she’s already receiving …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… on per diem rates established by the United States General Services Administration (GSA) for travel within the … on per diem rates established by the United States General Services Administration GSA for travel within the continental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … that received benefits from GCIDA. This includes lease and PILOT agreements related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the construction of an aircraft …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementElmont Public Library – Board Oversight and Professional Services (2014M-060)
… claims before they are paid from the administrative checking account (ACA). The Board authorized the Library …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Protection of Child Performers
… has used its Child Performers Registration System database (System) to maintain permit and certificate … an adequate process to validate information entered in the database, nor does it properly use data analysis or System …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersConesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate … totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Mineola Union Free School District – Competitive Quotations (2015M-313)
… Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Frequently Asked Questions – World Trade Center Presumption
… file a Notice of Participation on or before September 11, 2026. There is no deadline for you to file for a World Trade … the World Trade Center Notice on or before September 11, 2026. I participated in the rescue, recovery and cleanup … including filing a Notice on or before September 11, 2026, you can file an Application for World Trade Center …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you … be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-plan