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Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has … for the manufacturing, distribution, and selling of alcoholic beverages. SLA also enforces the Alcoholic Beverage Control Law, including inspecting licensed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEfficiency of Warehouse Space
… As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was implemented to achieve cost savings through … space used by State agencies. At the start of the Initiative, a survey was issued to all State agencies …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceDiNapoli: Tax Cap Below Two Percent
… Dec. 31 will be capped at 1.56 percent for 2021, according to State Comptroller Thomas P. DiNapoli. This figure affects … and the fiscal uncertainties municipalities are facing add to the challenge of adhering to the tax cap,” DiNapoli said. “At the same time the levy …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … education, business, all across the economy—starts with a change in attitude. Dr. Martin Luther King, Jr. spoke … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling … and concessions, and airfare expenses incurred by one employee that totaled $31,269. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … Property tax levy growth for school districts will be capped at 126 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … Reimbursable Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualDetails About the Audit Process
… appended to the end of the final report. Note that we will only include the response itself; any voluminous documents … to Top Report Distribution Draft reports are distributed only to auditee officials, with copies provided to the …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… 31001 Abandoned Property OSC Use – To record transfers from the State’s Abandoned Property Fund pursuant to §95 of … business activities or professional licenses. 31302 Yes Alcoholic Beverage Control License and permit fees collected … and traffic law violations. 31406 Yes Fines/Penalties – Non Court Fines or penalties collected by State agencies that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 89-16
… foreign fire insurance moneys, the moneys may be expended only in the manner prescribed by the special act (see e.g. … Generally, such special acts provide that such moneys may only be used for the care and relief of indigent or disabled …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 99-15
… provides that exemptions from taxation may be granted only by general law. Based on the foregoing, we believe it is … Constitution providing that exemptions may be granted only by general law, in the absence of state enabling …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Selected Safety and Security Equipment at Subway Stations
… ensures that safety and security equipment, such as cameras and Help Point Intercoms, are working, tested, … security purposes. CCTV relies on strategic placement of cameras and observation of the cameras’ input on monitors off … develop a preventive maintenance program once all the HPIs have been installed, which is estimated to be in mid-2018. …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsSUNY Bulletin No. SU-108
… XWS, YWS and ZWS and provide instructions for processing Winter Session payments. Affected Employees SUNY - UUP employees working the Winter Session Effective Date(s) Beginning of Winter Session as determined by each campus Employee Status … XWS YWS and ZWS and provide instructions for processing Winter Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterAccountability and Surplussing of Vehicles
… past their useful lives should be surplussed and sold at auction through OGS. Key Findings OPWDD lacks sufficient … and the time frames for sending surplussed vehicles to auction and turning in associated license plates. Issue …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… OPWDD works to help people with developmental disabilities live richer lives. Services provided by OPWDD include … as well as hired contractors to transport individuals who live in OPWDD-run residences. In the New York City region, … system that notifies organizations of driver-related events, such as the expiration and renewal of driver …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyOversight of School Safety Planning Requirements
… Objective To determine whether the State Education Department (Department) is monitoring schools, districts, and other programs to ensure they are … shooting in Parkland, Florida highlight the need for schools to remain vigilant against threats to student and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Agencies Bulletin No. 1029
… Recreation and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 Director, Division of Law Enforcement $625 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1029-2010-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 90-7
… INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND … any other separate corporate instrumentality or unit of government...". The IDA in question was established in 1976 … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , … , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0