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DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… their long-term budget planning. The bill would provide reimbursement from the state to municipalities for costs …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingState Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsComptroller DiNapoli Releases State Audits
… following audits have been issued: Development Authority of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors … DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable cost. New …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsWest Islip Union Free School District – Financial Management (2022M-40)
… the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Pine Valley Central School District - Financial Management (2019M-35)
… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Loan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a … on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our Call Center toll-free …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that … 57 counties outside of New York City has a County Board of Elections (County Board) responsible for administering all … To determine whether the State Board of Elections provided Local Election Boards with sufficient …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsAnnual Wage for New Tier 6 Employees
… if you must use paper, you can enroll NYSLRS members by fax. Be sure to fill in the Projected Annualized Wage box in … worked = annual wage Unit of Work Employees Unit rate × number of events (an estimated number is acceptable) = annual wage If you have any …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Debt – 2022 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … High borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance future capital assets and grants. New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtOversight of Chemical Dependence Residential Services
… by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR program provides supervised services to people who are … supervised setting. As of December 22, 2020, there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… to the Office of State Comptroller (OSC) review and approval. Additionally, information regarding procurement … for intergovernmental agreements subject to OSC review and approval. AGREEMENTS BETWEEN A STATE AGENCY AND OTHER … state, etc.) is a contract and, as such, must receive OSC approval under Section 112 of the State Finance Law where it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsCompliance With Outcome Reporting Requirements
… required general summary reports, which are supposed to account for all of ESD’s active economic development programs …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… These include the development of major infrastructure, a modern port for the harbor shared by the two states, tunnel … construction of the various capital projects at the WTC site (including coordination with private developers and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who resigned … Determine whether the Town of Highlands Town Receiver of Taxes and Assessments …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Selected Aspects of Travel Expenses
… the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels were … six constituent agencies – including New York City Transit (Transit), MTA Bus Company (MTA Bus), MTA Bridges and Tunnels … the Metropolitan Transportation Authoritys New York City Transit MTA Bus Company and MTA Bridges and Tunnels …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesLehman College – Controls Over Bank Accounts
… During the period January 1, 2013 through December 4, 2014, CUNY reported 336 active or closed bank accounts, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsTown of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Wage Subsidy and Transitional Employment Programs
… Purpose To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors wage subsidies to ensure payments … funding provided $3.8 million for WSP/TE programs. The Office is responsible for administering WSP/TE programs and … To determine if the Office of Temporary and Disability Assistance Office …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsOpinion 98-21
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire … in which district may contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance … COOPERATION -- Ambulance Service (joint contract by town and fire district) TOWNS -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-98-21