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Opinion 92-22
… for purposes of article 18 is defined to mean any claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2001-2
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … on the accumulation of points in another category. This is in response to your inquiry concerning the criteria, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for appointive … A town board may supersede Town Law §27(1) and provide by local law for compensation of an appointive assessor by a … of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4State Agency Small-Dollar Purchases (Follow-Up)
… Purpose To determine the extent of implementation of the three … which was issued on September 9, 2010, our objectives were to determine the extent to which State agencies process …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followProcurement and Contracting Practices (Follow-Up)
… practices of the New York State Office of Information Technology Services (ITS), formerly known as the New York State Office for Technology, resulted in the best value for taxpayers, … Public Officers Law. ITS plays a significant strategic and technology procurement role in State government. ITS is …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followSafety of Infrastructure (Follow-Up)
… (Parks) was maintaining its infrastructure to preserve park safety by properly inspecting and repairing any … that many infrastructure issues existed throughout the park system. As of October 2010, there was a backlog of over …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… assets, should be capitalized when all of the following criteria are met: Tangible Assets The asset is tangible in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureGreenville Central School District – Information Technology (2021M-156)
… report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials established … Ensure the acceptable use policy clearly states what is acceptable for District computer use, is updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Information Technology Governance – Information Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceTime and Attendance Practices of Selected Employees
… Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents … the time and attendance of certain employees of the LIRR, is part of a series of forensic audits of the MTA. Key … supported only 1,244 hours. These employees were paid for 8,205 hours ($309,604) that were apparently not worked. For …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling … were for appropriate District purposes and audited prior to payment . However, the District needs to improve the claims audit process because not all claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Kids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids-Centric, Inc. (Kids-Centric) on … expenses claimed on Kids-Centric’s CFRs for the two fiscal years ended June 30, 2012. Background Kids-Centric is a … Kids-Centric did not maintain vehicle logs for certain vehicles or the vehicle logs and other supporting …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualManagement of Energy Consumption (Follow-Up)
… None Other Related Audits/Reports of Interest Office of Mental Health: Compliance with Executive Order 111 Purchase of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followBenefit Eligibility Assessment Process (Follow-Up)
… the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was used only as necessary. The audit … through September 30, 2013. We found that HRA applied a fair and consistent assessment process when determining … and costly, and in some cases unnecessary, OTDA Fair Hearings. These hearings were unnecessary because the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followAccess-A-Ride Accident Claims (Follow-Up)
… initial report, issued on April 24, 2014, determined that between 2008 and 2012 the overall demand for AAR service increased, but … carrier standards for such things as Commercial Driver’s Licensing, drug and alcohol testing, and training. However, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followBus Driver Licensing (Follow-Up)
… meet the requirements of Article 19-A, but were allowed to drive buses transporting an estimated 8,400 passengers on a …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followAmusement Park and Fair Ride Safety
… is responsible for inspecting rides at amusement parks, fairs, and other venues operating outside New York City. … at large amusement parks) or temporary (i.e., those set up at transient fairs) ride that is power-operated and for which an admission …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyState Agencies Bulletin No. 836
… of the Office of Children and Family Services to receive ¼ hour of overtime pay (Annual employees) or $4.80 (Hourly … pay period Pre-Shift is due Earnings End Date: Enter the last day of the pay period Pre-Shift is due Earn Code: PSA … pay period Pre-Shift is due Earnings End Date: Enter the last day of the pay period Pre-Shift is due Earn Code: PSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our … routinely obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a … reported to Finance. Subsequently, Finance began using the list and, as a result, identified $9 million of additional …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followState Agencies Bulletin No. 1291
… employees enrolled in the Deferred Compensation Plan for calendar year 2014. Affected Employees Employees enrolled in … for a combined maximum total contribution of $35,000 for calendar year 2014. An additional deferment is available to … employees enrolled in the Deferred Compensation Plan for calendar year 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1291-deferred-compensation-maximum-contribution-limits-calendar-year-2014