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Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Hunter – Financial Operations (2023M-164)
… the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial … Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… rates are calculated and entered into SFS on the Standard Rate page by The Division of Budget (DOB). The nine fringe … Benefits) and Indirect Costs are displayed on the Standard Rate page as well as the total rate. There are four types of Standard Rates entered into SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… A state agency’s failure to adequately monitor and inspect … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found fire … the State. The full audit can be found at www.osc.state.ny.us/audits/allaudits/093016/15s23.pdf … A state agencys …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOversight of Water Supply Emergency Plans
… follow-up actions occur. The audit covered the period January 2017 to January 2023 for the Department and April … water resources are protected from threats – and that not all threats can be mitigated – they work with water … (Plan) to the Department for review at least once every 5 years. Plans must include both an Emergency Response Plan …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansSelected Aspects of Supporting Small Businesses
… organizations across all five boroughs in retaining employees. Businesses with up to four employees that had a … for cure periods (grace periods) or warnings for first-time violations. The resulting Small Business Forward report … documentation proving their eligibility as well as grants paid for incorrect amounts. For example, SBS paid $24,984 to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOpinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Regional Coordination … authorized by County Law, §225-a and that a county's home rule powers relative to the regulation of emergency …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Oversight of Nurse Licensing
… and nurse practitioner – in New York State. To qualify for a nursing license, applicants must meet certain … under the Education Law. The Department is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is responsible for investigating complaints and prosecuting professional …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Comptroller DiNapoli Releases Municipal & School Audits
… not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. … to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of Cooperative … Planning BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Should Improve Financial Literacy Efforts
… State University of New York (SUNY), found the state has not developed a coherent strategy or made a concerted effort … can improve and better coordinate their efforts.” Studies have shown that most Americans, particularly young adults, … are needed. The audit found that DOS, OTDA, and SUNY do not use the information and data they have to help them …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… over 40,000 new employees in the last fiscal year, city job vacancies stand at more than 21,000. "The pandemic caused … of Homeless Services ranked among the highest in number of job listings. In October, more than half of the city’s major … had external job postings for at least 20% of their openings, while other major agencies did not show significant …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following four years to $71.8 billion, according to a report issued today by New …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-38
… performs the functions of chief until the new appointment. You state that, pursuant to Village Law, §10-1012, the … on measures before it and rescind a prior act provided no vested rights are impaired ( In re Eiss , 205 AD 691, 199 NYS … nominee, it is our opinion that, in its discretion, it may do so by rescinding its prior act of rejecting the …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … with constitutional equal protection guarantees (NY Const, art. I, §11; see, e.g., Gruen v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Artificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial … To ensure transparency in the use of AI and similar tools, NYC has enacted laws and policies to require the reporting of …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 1953
… to enter a correct name and SSN on their employees’ Form W-2. This requirement applies to resident and … this requirement is met prior to the generation of 2021 Form W-2 Wage and Tax Statements, OSC and agency … a new card from the SSA, provide the employee with Form SS-5 for completion and submission to the SSA. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedLinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues specified in the contract terms and whether the … generate over $500 million in revenue over the program’s first 12 years. The Agreement detailed the required annual … five boroughs; that Links were activated by the stipulated time frames; that a Gigabit Center was established in each of …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringState Agencies Bulletin No. 1857
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … this requirement is met prior to the generation of 2020 Form W-2 Wage and Tax Statements, OSC and agency … a new card from the SSA, provide the employee with Form SS-5 for completion and submission to the SSA. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1768
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … this requirement is met prior to the generation of 2019 Form W-2 Wage and Tax Statements, OSC and agency … a new card from the SSA, provide the employee with Form SS-5 for completion and submission to the SSA. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually … meeting job creation goals. These same IDAs are unable to recover incentives given to companies that fail to reach …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-data