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Opinion 88-77
… A member of a school district board of education who is also an employee of a not-for-profit corporation would … letter in which you inquire whether a school board member, who is also the salaried director of a local council for the … Whether a school board member who is also the salaried director of a local council for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Orange County Community College – Information Technology and Financial Activities (2017M-111)
… the College’s controls over information technology (IT) and financial activities for the period September 1, 2015 … in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of … adequate IT policies that address appropriate computer use and security or provide training on policies, cybersecurity …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialAudit of the Tuition Assistance Program at Mercy College
… more than 90 undergraduate and graduate programs. The school has approximately 10,000 students, and full-time … TAP awards totaling $23 million that were paid to the school for 5,902 students. We reviewed a sample of 50 … Audit of the Tuition Assistance Program at SBI Campus (2011-T-1) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeDual Employment
… Purpose To determine whether Office for People With Developmental Disabilities (OPWDD) employees … To determine whether Office for People With Developmental Disabilities employees who are …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfTown of Huron – Financial Management (2014M-367)
… balance to maintain. The Board routinely adopted budgets with unrealistic estimates, which resulted in the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Hampton – Justice Court Operations (2013M-305)
… January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town is governed by a Town Board comprising the elected Town … held by the Court at any given date. Review and analyze all open case files and bail records to determine if there …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … not required for a primary contact that does not have an email address and/or phone number. Including a phone number …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewDivision of Housing and Community Renewal Bulletin No. DH-84
… The separate check will be issued with the employee’s regular paycheck or direct deposit advice based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumDiNapoli Announces Sale of General Obligation Bonds
… (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsTown of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Goshen – Police Payroll (2014M-244)
… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244State Agencies Bulletin No. 1497
… by PEF were not eligible for deduction code 420, NY Dependent Care Contribution, which is the Non-Taxable … force at the time of Open Enrollment. This is without the 2% raise that was negotiated as part of the PEF settlement. … reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts in excess of the $5,000.00 IRS pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentDivision of Housing and Community Renewal Bulletin No. DH-78
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment code … 03/03/2016. Agencies should review the listing carefully paying particular attention to the following: Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-78-april-2016-district-council-37-dc37-longevity-lump-sumOpinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within a village to generate revenues to … Whether the town may raise town taxes within the village to generate …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Comptroller DiNapoli Releases State Audits
… following audits have been issued: Development Authority of the North Country (DANC): Oversight of Procurements and … 11 students who received awards but had not met the good academic standing requirements and six students who did not meet the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsDivision of Housing and Community Renewal Bulletin No. DH-63
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment code … on 03/05/14. Agencies should review the listing carefully paying particular attention to the following: Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-63-april-2014-district-council-37-dc37-longevity-lump-sumTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … departments. Key Recommendations Take appropriate action to recover any moneys due the Town. Ensure that the Clerk … The purpose of our audit was to examine the former Clerks records and financial practices …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159