Search
Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… there is a high level of transparency and accountability in the spending of its funds on these projects. Key Findings In certain instances, the LIRR did not efficiently manage its … auditors by stating that an employee was working when, in fact, he was not at work. We identified three employees …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOpinion 89-14
… be a charge against the appropriate city, town, village or school district. We expressed the view in 1982 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in a timely manner and receipts for rent were not issued to apartment complex tenants. Town of Groveland – Fiscal Oversight (Livingston County) The board did not have a contractual agreement with the firm that performed …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… dollars he was not entitled to,” DiNapoli said. “Thanks to my investigators and Suffolk County District Attorney … Tierney, he is being held accountable for his crime. My office will continue to work with law enforcement agencies … security for over one million members,” Tierney said. “My office will investigate and prosecute anyone alleged to …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… among other things,” DiNapoli said. “Thanks to the work of my Division of Investigations, the Saratoga County District … of Motor Vehicles, she will be brought to justice. My office will continue to protect the pension system from …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsCity of Lockport – Budget Review (B22-1-8)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … to provide funding in the event that property owners who have filed petitions for tax assessment reviews are …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8CUNY Bulletin No. CU-599
… Purpose To provide agencies instructions for processing the rate increases and adjustments for … was paid double time. Use HPL $-123.92 Agency Actions - Night Differential Increase Effective July 1, 2017, the Night Differential rate increases to 14.29% (PayServ earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerOpinion 2002-6
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (whether … for designation as a seasonal limited use highway, in and of itself, does not trigger any requirement under … at the request of adjacent property owners. This is in response to your inquiry with regard to the designation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… represents a fundamental limitation on home rule powers ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 … Village, Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be … detailed statutory scheme (see Daytop Village , supra; Albany Area Builders , supra ). Section 11 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-95-28XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… the Obligation Date is the date of the original source transaction. When entering a GL journal for multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… The NYC Department of Homeless Services (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly … shelters in 2021, including one in which he threatened a roommate with a box cutter while intoxicated. Despite the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. New York City Department of Small Business Services – Selected Programs to … – Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35) The Rechargeable Battery Law …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … training on extra-classroom activity funds to other school districts; however, this training has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to determine if counties effectively monitored service provider agreements for the period January 1 through … paid each contractor in accordance with contract terms and each contractor submitted invoices in a timely …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1XV.4 Overview – XV. End of Year
… Agencies will not have the ability to process vouchers or expense reports in the Statewide Financial System (SFS) … activity as part of fiscal year end processing. All expense reports (online and bulkload) not approved by OSC … year end processing. In order to ensure vouchers and expense reports are approved and paid timely, please follow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in Oswego … In July 2010, voters in the Village presented a petition to the Village Board calling for a public referendum on …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead … (Board), each of whom is elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193CUNY Bulletin No. CU-735
… Family Leave program. Affected Employees All employees in the below bargaining units will be affected. NY Barg U … of an employee’s weekly wage, up to the statewide average weekly wage. Based on the 2022 average weekly wage amount, the maximum employee premium …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsCommunity College Safety Reporting (2015-MS-2)
… report - pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance with safety … in Federal Title IV student financial aid programs to prepare, publish and distribute an Annual Security Report …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2