Search
Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the … 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Beacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in October 2017 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at … Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at the funeral. Donations … be made in his name to: Hospice Care Network, 99 Sunnyside Blvd. Woodbury, NY 11797. As we experienced during dad's last …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… purchases without receipts totaling $1,916 and were not required to obtain prior authorization to make 204 reimbursed …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Albion – Financial Management (2021M-29)
… plan and written fund balance policy, which limits transparency. Key Recommendations Adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Southampton Union Free School District – Financial Management (2024M-43)
… Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials … accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… report – pdf] Audit Objective Assess whether Town of Columbia (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected … at the Town Hall. Specifically: Six components in the restrooms, such as mirrors, hand dryers and grab bars …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… report – pdf] Audit Objective Assess whether Town of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected … Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… report – pdf] Audit Objective Assess whether the City of Norwich (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected … Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future capital … should develop a written policy that explains why money is being set aside in a reserve. It should also document the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Police Bulletin No. SP-170
… but is not included in the calculation of overtime. Tax Information The State Police Holiday Bonus Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-170-2016-state-police-holiday-bonus-paymentPayroll Improvement Project Bulletin No. PIP-018
… 6 OT Limit V15 RTR Memo CPLT NYT/NBE/NYEBT6 225,000.00 NYC Plans Pensionable Earnings (No OT) Tier 6 Calendar Year … Salary V16 RTR Memo OTLmt NYT/NBE/NYEBT6 17,301.00 NYC Plans Overtime Earnings Tier 6 Calendar Year Tier 6 OT by … Year V17 RTR Memo CP NYT/NBE/NYEAFT/BEF 285,000.00 NYC Plans Pensionable Earnings Tiers 1-4 Calendar Year IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservIX.9.C Transfer Procedure – IX. Federal Grants
… Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The following … year, page and lines of the law authorizing the transfer; Federal Fund(s), Project ID(s), and amounts from which the … account code 36310). Fund Affiliate (must be the federal fund transferring the cash from the expense side). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not been meeting … regarding the properties and their disposition. Audit Empire State Development: Real Property Portfolio … The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 90-34
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Oversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, … from July 2018 through June 2021 and our observations of accessibility through October 2022. About the Program The … is the largest comprehensive system of public education in the nation, comprising 64 institutions (14 of which are …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Agencies Bulletin No. 1952
… information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance. Affected Employees … of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance Allowance. Effective Dates The PEF … be submitted beginning in Institution or Administration pay period 16L, using the following effective dates and check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOpinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… management did not provide adequate support for an employee reimbursement totaling $7,594 for plumbing supplies. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellControls Over the Collection of the Public Safety Communications Surcharge
… bills and sending collected Surcharges to the Department’s Tax Processing Center quarterly. Providers use a Public Safety Communication Surcharge (WCS-1) tax return to report the amounts collected and the amount of … to sufficiently ensure that Providers comply with the Tax Law and that the State receives all monies to which it is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surcharge