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Compliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit … The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that … and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Agencies Bulletin No. 1094
… Purpose To notify agencies of the 2011 processing schedule for … Check Returned for Refund or Exchange). Affected Employees To maintain the efficiency of AC-230 processing, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksState Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Agencies Bulletin No. 899
… Payroll Bulletin Nos. 898 and 899 regarding the payment of Management Confidential (M/C) April 1, 2009 Raises, … rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further clarification on the future salary treatment of M/C employees, as more information becomes available. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsCatskill Central School District – Financial Management (2017M-134)
… schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. The District’s … Key Findings Budget appropriations were overestimated by nearly $11 million over the past five years (2011-12 … budgeted appropriations, exceeding the statutory limit by $3.9 million (10 percentage points). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general fund budget, of which $9 million … Key Findings The District did not establish a policy or written procedures to ensure that all overtime hours … Recommendations The Board should adopt an overtime policy or written procedures that provide for preapproval of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128DiNapoli Releases East Harlem Economic Snapshot
… for 68 percent of the jobs in the area. The private sector average salary ($71,700) grew faster in East Harlem (51 …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotControls Over Computers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Controls Over Computers (Report … The Department manages the City's water supply, 14 in-City wastewater treatment plants, as well as seven … 30, 2013, the Department had 5,571 full-time employees in 20 separate bureaus. Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followRivendell School – Compliance With the Reimbursable Cost Manual
… using rates established by SED. The rates are based on the financial information that Rivendell reports to SED on its …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSchool of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsOpinion 2002-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … as otherwise provided by law, after a public dock district is established, the town board may contract for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2002-7
… -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity … such monies to the treasurer of the library. Thus, library funds, whether held in the custody of the library treasurer, … establishment of, and expenditures from, capital reserve funds established by school authorities of any school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2004-6
… HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Bilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bilinguals Inc. … properly, documented adequately, and allowable pursuant to the State Education Department's (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualOpinion 2006-9
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … governing board of a town improvement district may sell all or any part of the property and facilities of the … electors of the district voting thereon ( id.). If all of the property or facilities of the district is to be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 88-58
… for the construction of town buildings would be subject to permissive referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital reserve fund for the … a town board may authorize the town highway superintendent to erect a building for the housing and storage of machinery, …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Selected Aspects of Discretionary Spending
… Purpose To determine whether Roosevelt Island Operating Corporation’s … RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General Development …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftState Agencies Bulletin No. 2170
… of this bulletin is to provide agencies with the 2023 calendar year-end procedures for taxable travel … for Social Security and Medicare tax deficiencies in 2024, Payroll Officers should work with their employees to … of this bulletin is to provide agencies with the 2023 calendar yearend procedures for taxable travel reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsElementary and Secondary Education – 2023 Financial Condition Report
… relief for K-12 education is expected to run through SFY 2024-25. In SFY 2022-23, the $4.2 billion of federal COVID-19 … Nation in Per Pupil Spending For the 2020-21 school year (SY), the most recent year for which data are available, New … profiles and regional costs, among other factors. In SY 2019-20, 56.1 percent of K-12 students were certified for …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-education