Search
Green Island Power Authority – Electric Billing and Collection (2015M-137)
… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through … 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green … Island in Albany County. The Authority is governed by a five-member Board of Trustees who are appointed by the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Attica – Justice Court (2014M-30)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period … located in Wyoming and Genesee Counties, is governed by a five-member elected Village Board and has a population of approximately 2,500 residents. The Village’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Goshen – Financial Condition (2014M-75)
… our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. … The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is governed by a Village Board which is responsible, along with the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Enterprise Charter School - Procurement (2019M-06)
… Audit Objective Determine whether School officials used a competitive process to procure goods and services. Key … with the School’s procurement policy or publicly advertise for capital improvement projects. Verify that the School … of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Jamesport Fire District - Length of Service Award Program (2019M-05)
… Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 points … not have earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental … When possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll duties or … insurance accounts. Attempt to recover premiums paid for deceased enrollees from the health insurance provider. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… Free School District (District) officials implemented a system to accurately record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors … 16 errors resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87IFB0003 – CareFor Managed Services
… Invitation for Bids Issued by the Office of the State Comptroller Issued … other information as it becomes available, is available for download through the following links: Invitation for Bids … reader, available through this link: https://get.adobe.com/reader/ …
https://www.osc.ny.gov/procurement/ifb0003Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims are part of the … of the State Comptroller in a September 2021 report , New York’s UI fund did not have sufficient funds to pay the … to a record number of unemployment insurance UI claims in New York and other states …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… has yet to be fully realized.” MTA spends over $7 billion a year on procurement, covering everything from construction … the Public Authorities Law, the MTA was required to create a Transformation Plan by June 30, 2019. One part of the plan was to consolidate procurement for the MTA’s five operating agencies, MTA Construction & …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyOpinion 98-15
… the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town … GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic building pursuant to the … of Town Law, §64(2). You ask whether the sale by a town of an historic building pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Avoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject a DRO. Orders that are vague, contain inconsistent or … or New York State law, will be rejected. Reasons for rejection may include: Qualified Status — References to …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droState Agencies Bulletin No. 1886
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … salary. The query will prompt for Calendar Year – Enter 2019. The charts found in the “Background” section of this … 6. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1793
… Institution: January 30, 2020 Agencies must adhere to the 2019-2020 Agency Submission Schedule when updating the … Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDetermining the Ex-spouse's Share – Divorce and Your Benefits
… The most common equitable distribution formula for a public pension was established by the State Court of … the marriage (marital share) by dividing years of service credit accrued during the marriage (numerator) by total … example, if the member accrued 18 years of service while married and retires with 30 years of total service: 1. 18 …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Agencies Bulletin No. 2286
… on the Federal Tax Data Page with a Form 8233 Effective Date less than or equal to November 30 of the current … – First day the employee entered the United States. Treaty Expiration Date - See attached IRS Tax Treaty Table to determine the treaty expiration date. Form 8233 Received – Yes Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… NY-Alert electronic notification system to report overflow events and any subsequent updates. The SPDES was created as a … registered for NY-Alert and were not reporting overflow events. The Department has established procedures to ensure …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in … nickel, silver, and lithium, all of which can pose a threat to the environment and human health and safety when … prior to the Law’s implementation, established itself as a mechanism for recycling rechargeable batteries for …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-follow