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Liberty Central School District – Information Technology (2022M-73)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Norfolk Fire District – Board Oversight (2022M-109)
… [read complete report - pdf] Audit Objective Determine whether the Norfolk … claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 2071
… taxes and will be reported on the employee's Form W-2. Payroll Register and Employee’s Paycheck/Advice A description … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding tax information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outOpinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 92-7
… of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" … firefighter and his or her family, that the firefighter is indigent and that the expenditure will provide personal … as otherwise provided in any special law. Therefore, when an exempt firemen's benevolent association has been …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 98-10
… of village streets); (source of revenues to fund town services on village streets) STREETS AND HIGHWAYS -- Highway … town may raise town taxes within the village to generate revenue to reimburse the town for the cost of these … town may raise town taxes within the village to generate revenue to reimburse the town for the cost of these …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 97-17
… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-45State Agencies Bulletin No. 858
… Purpose To inform agencies how the taxable fringe benefit of the Certification and Licensure … on information provided by GOER and CSEA, OSC will add the value of CLEFR to the employee’s taxable income for 2008. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008State Agencies Bulletin No. 1216
… employees enrolled in the Deferred Compensation Plan for calendar year 2013, pursuant to IRS Section 457 Regulations. … for a combined maximum total contribution of $35,000 for calendar year 2013. An additional deferment is available to … Questions regarding this bulletin should be emailed to the Payroll Deduction mailbox. … To notify agencies of increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013Selected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… to defined levels of materiality, are included in the State’s government-wide financial statements as required by … by appropriate depreciation, as general assets of the State. Capital assets will be depreciated over defined useful …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31XV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewSouth Seneca Central School District – Online Banking (2021M-164)
… allowed a third-party administrator to access a District bank account. The Board’s online banking policy (Policy) … responsibilities were not assigned to another employee. Bank agreements do not contain sufficient authorization … allowing third-party administrator access to a District bank account. Update the Policy and perform online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164State Agencies Bulletin No. 2171
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA … Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsCapital One Bank Accounts
… the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital … the New York City metropolitan area. The MTA is governed by a 23-member Board of Directors, whose members are nominated by the Governor and confirmed by the State Senate. The MTA has six constituent agencies. During …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… performance in New York. In response, he urged New York school districts to assess their plans for spending federal pandemic funds and to target funds towards children most in need. New York …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-national