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Facility Structure, Safety, and Health Code Waivers (Follow-Up)
… four recommendations included in our initial audit report, Facility Structure, Safety, and Health Code Waivers (Report … Department to grant waivers, temporary or permanent, to a facility to allow it to continue to operate while corrections … ascertain what waivers were in place at a given facility, nor could it identify the code violations that had …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the Commissioner of Education’s Rules and Regulations … Assistance Program (TAP) awards. Background LaGuardia Community College (LaGuardia), located in Queens, is part of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148User Access Controls Over Selected System Applications (Follow-Up)
… 80 outpatient clinics and other centers. To facilitate its clinical care, education, research activities, and … maintained unnecessary and inappropriate access to certain clinical applications after they had transferred to new jobs …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Davenport – Financial Operations (2013M-62)
… financial operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. … Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We identified discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Housing and Urban Development. The Authority’s 2012 fiscal year operating expenditures totaled approximately $3.6 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to … Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. … by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not consistently compare … comply with NYS Town Law (Town Law) Section 176-e which required them to complete fiscal training in a timely manner, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Unexpected Delays and Events
… Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its plans after such events, and whether these plans were implemented as planned once the unexpected occurred. This audit covered events that occurred from January 1, 2015 to July 31, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsCUNY Bulletin No. CU-382
… Provisions August 18, 2006 Increases All salaried and hourly employees who were Active or on a Leave of Absence … the employee’s current or most recent agency. Titles Old Rate New Rates Adjustments Campus Security Assistant $176 … for salaried employees: ADJ (Adjustment) BSA (Back Salary Award) HPL ( Holiday Pay Override) LTO (Lost Time Override) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfA Review of Capital Needs at the Metropolitan Transportation Authority
OSC’s inflated estimate of the MTA’s capital repair needs, based on the MTA’s 2013 TYNA, suggests $69 billion was needed over the 10-year period covering two capital programs from 2015 through 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2024.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfOpinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … may enter into a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees … To determine the extent of implementation of the 11 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followCUNY Bulletin No. CU-589
… Purpose To inform agencies of OSC’s automatic processing of the July 2017 Increments and provide instructions for … This bulletin informs agencies of OSCs automatic processing of the July 2017 Increments and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-increments