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Opinion 96-5
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when … the fees imposed by section 8022 (b) of the CPLR. This is in reply to your correspondence requesting an opinion on the … the word "fee" should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … The district did not have proper procedures or a faculty auditor. Collections totaling $5,767 were not recorded in the … documents or they lacked key information. Oswego City School District – Separation Payments (Oswego County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… Assessing the need for equipment and software maintenance contracts; Determining price reasonableness for those contracts; and Essential language for equipment and software maintenance contracts. Prior to obtaining equipment or software …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioCUNY Bulletin No. CU-598
… Purpose To provide agencies instructions for processing the rate … date. For example, if appropriate, submit the 5/14/13 Pay Change, followed by the 5/14/14 Pay Change. The following … Yonkers residents and 0.50% for Yonkers non-residents). Direct Deposit If an employee has direct deposit and has not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryOnline and Computer-Aided Training – Travel and Conference Expense Management
… and tutorials) and other self-study packages to meet the training needs and requirements of their staff. Using online training methods can be a … a computer to an official or employee for the sole purpose of facilitating the training. 13 We have an extensive library …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingOpinion 93-30
Whether the cost incurred by a village in transporting an individual from a village justice court to a county jail after the individual has been arraigned in village justice court and committed by the village justice to the custody of the county sheriff is a charge of the village or the county
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a … and an established system of proactive infection control for facilities prior to the pandemic, it could have helped … and epidemiologists. DOH help facilities understand how to correctly submit information into the Nosocomial …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesCompliance With Payment Card Industry Standards
… through June 5, 2017. Background The Authority operates and maintains a toll superhighway (Thruway) throughout New … Most of the toll points along the Thruway only accept cash and E-ZPass charges as toll payment. All Thruway E-ZPass … E-ZPass tags at its administrative headquarters in Albany and at its Nyack and Tarrytown offices. In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsOpinion 94-31
… time "at the time of separation from service or in the case of death in service". However, since section 92 merely …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings … not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. Specifically: … did not establish comprehensive written procedures to periodically review all network user accounts, identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userCornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83DeRuyter Central School District - Information Technology (2019M-175)
… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … network and SIS user permissions to ensure users only have the permissions needed for their job duties and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… a timely manner. Develop a process to identify and follow up with employees who have not completed the required IT …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Fayetteville – Information Technology Policies (2017M-47)
… 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… internal control environment and selected expenditures for the period January 1, 2013 through April 30, 2014. … and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 million. Key Findings The … provided by the independent auditor. Review public notices for Commissioner elections prior to posting to ensure they …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Agencies Bulletin No. 1071
… personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding Allowance Certificate). … of Taxation and Finance, and the new publication, NYS-50-T-Y , new withholding tables went into effect for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeDiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble, but a report … Pitts Management Associates (PMA), which it charged to SUNY Downstate while working on this project. "SUNY … problems were severe and it needed help. But it failed to monitor PMA's $34 million contracts and did not get what …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantUtilization of the Arch Street Yard and Shop Facility
… MTA’s mammoth ESA project, it constructed the new Facility in Long Island City, adjacent to the No. 7 line Hunters Point … into Grand Central Terminal. The Facility was completed in December 2004 at a cost of $81.4 million. Funding for the … M-7 electric rail cars, which Bombardier began delivering in 2002. According to a staff summary dated May 3, 2002, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facility