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Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As a … officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… of Audit The purpose of our audit was to determine if the District established adequate controls over its information … 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two schools with approximately 700 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetService Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with 20 years or more of … Earnings (FAE) , plus an additional 1% of their FAE for each year of creditable service beyond 20, up to a … of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … village activities and financial reports. The village may not sell advertising space in such a newsletter. You ask … The current Village Law, which became effective in 1973, does not provide similar express statutory authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… Michael DenDekker (D-Jackson Heights). “ I hope that we can continue to build on these successes while addressing … local economy. When you walk down Roosevelt Avenue, you can smell Mexican food cooking in taquerias, hear Dominican …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesSome NY Schools Not Reporting Bullying or Harassment
… Many New York schools fall short when it comes to protecting students from harassment and … Many New York schools fall short when it comes to protecting students from harassment and …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentSelected Performance Measures (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Performance Measures … corporation chartered by the New York State Legislature in 1965. There are six agencies of the MTA: Bridges and … as the Federal Transit Administration (FTA) for inclusion in its National Transit Database (NTD). The FTA uses this …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardAccounts Payable Advisory No. 38
… State offer rewards or points for certain purchases that can be redeemed for other benefits, such as additional goods, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andDivision of Housing and Community Renewal Bulletin No. DH-128
… of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2023 … in the 2021-2023 Agreements between the State of New York and the District Council 37 (DC-37), employees are permitted … Cash Out should be paid using the following Effective Date and Check Date: Pay Period Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… for Ineligible Recipients (Report 2020-S-35 ). About the Program The Department of Health (Department) administers New … by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followDivision of Housing and Community Renewal Bulletin No. DH-123
… of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2022 … in the 2021-2023 Agreements between the State of New York and the District Council 37 (DC-37), employees are permitted … Cash Out should be paid using the following Effective Date and Check Date: Pay Period Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-123-2022-rrsu-over-40-comp-time-ii-cash-outOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… State agencies responsible for operating and regulating public pools, beaches, and aquatic spray grounds ensure that … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and spray grounds located in New York …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsPurchasing and Procurement Practices
… Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit … 2018 through December 2020. About the Program Organized in 1955, NYRA is a not-for-profit corporation that holds the … Policy and Procedures Manual (Manual), approved by the FOB in 2010, specifically states that “Company employees who are …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… of 269 State-supervised developments, with over 105,000 apartments, were built under the Program. In exchange for … out, they are no longer subject to DHCR supervision, and apartments do not need to be kept affordable for … Program developments with approximately 64,000 apartments. Apartments are rented or sold to applicants on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followOverview – XI. Procurement and Contract Management
… oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or … shall first be approved by the comptroller and filed in his office.” This requirement extends to repayment … over the entire term of the agreement exceeds $25,000. In circumstances where consideration flowing from the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overview