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Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the … 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided … January 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of … City of Rome Internal Controls Over Capital Projects 2012M248 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… said. “I thank DA Wetmore and the State Police’s Bureau of Criminal Investigation for working with my office to fight … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free … or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for … To determine whether the Division of Alcoholic Beverage ControlState Liquor Authority has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Wall St. Profits on Pace to Beat 2017
… Securities industry pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, according to a report released today by New York State … P. DiNapoli. "Wall Street has profited every year since the end of the recession in 2009, and compensation last year …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… County officials to strengthen financial practices and guard against potential fraud in the future. I thank County … Review the policies and procedures for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickState Comptroller DiNapoli Releases School Audits
… not use competition for 18 purchases totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy to be … not approve, and the board treasurer did not review any of the 35 charges tested, totaling $9,126. Also, 28 out of 35 …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOpinion 2006-1
… a town may pay an employee on the morning of the last day of the payroll period even though such employee has not yet completed the final day of work for that period. You suggest that payment prior to the completion of all work on the last day of the payroll period, at least in the absence of a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Oversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing … the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of … Public Health Law (Law), the Department of Health (DOH) is responsible for governing and regulating the business and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli: Wall Street Bonuses Edge Up in 2014
… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York … Even though the industry was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… merger or consolidation of the contractor’s business. In these situations, where the original contract was subject … (OSC) approval, OSC must concur with the waiver. This in no way limits the State agency’s right to reject a … address changes or name changes, which are addressed in X.1 Guide to Vendor/Customer Management Overview , or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Agencies Bulletin No. 1949
… by Payroll Bulletin No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … facilities to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… FY 2022 by prepaying expenses, such as debt service. Those funds would more than offset unplanned expenses in FY 2022 …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefControls and Management of the Unemployment Insurance System
… 202.8 – New York State on PAUSE – directed the temporary closure of all non-essential businesses statewide to mitigate … have been made so they are paid from the proper funding source and overpayments are recovered, as warranted. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1952.1
… Bulletin No. 1952 Purpose The purpose of this bulletin is to provide agencies with information and processing instructions regarding the … employee who otherwise meets the eligibility criteria but is on an approved paid or unpaid leave of absence as … The purpose of this bulletin is to provide agencies with information and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 1949.1
… This bulletin is superseded by Payroll Bulletin No. 1949.3 . Purpose The … of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … all overtime earned during shifts that begin after 12:00 am on 10/01/2021 and before 11:59 pm on 03/31/2022. For any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… and itemization are provided and that payment is for proper district purposes. The auditor must report … or treasurer of the board The superintendent Any district official responsible for business management An employee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72