Search
DiNapoli Releases April Cash Report
… totaled $1.6 billion through the first month. Debt service totaled $165.9 million and spending for capital projects totaled $288.9 million, both figures varying … Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the federal …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportOpinion 91-39
… may be re-appointed as a trustee without diminution of his or her retirement allowance, subject to the income … imposed by Retirement and Social Security Law, §212. If his or her post-retirement salary as trustee would exceed … to the position of trustee without diminution of his or her retirement allowance. If he or she may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-39XI.17 Protest Procedures – XI. Procurement and Contract Management
… purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest Procedure … be used when an interested party 1 asserts to OSC that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL BU balancing account used by the SFS Program. 60829 SW Trans To – OSC Use GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersRailroad Bridge Inspection Program (Follow-Up)
… recommendations included in our original report, Railroad Bridge Inspection Program (Report 2013-S-5). Background Our initial audit … oversaw railroads in the State to ensure they meet the bridge inspection requirements. We concluded that the … recommendations included in our original report Railroad Bridge Inspection Program Report 2013S5 …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followSelected Financial Management Practices (Follow-Up)
… of implementation of the 19 recommendations included in our initial report, Selected Financial Management … and modified by $16.9 million, but the documentation in support of contract modification was incomplete. Key Finding We found that the Trust made progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Tri-State Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State remitted the … the period February 1, 2011 to June 30, 2014. Background Riverbank State Park (Riverbank), a 28-acre rooftop park on the west side of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsSafety at Stations (Follow-Up)
… buses at many of SIR’s 21 stations or to the Staten Island Ferry. SIR operates 24 hours a day with service every 30 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followControls Over Equipment (Follow-Up)
… item is purged from the system. Our initial report, issued on January 9, 2019, examined whether H+H had established … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followTown of Urbana – Access Controls (2022M-4)
… officials properly configured network and computer user access controls to safeguard the Town’s IT systems. Key … did not adequately configure network and computer user access controls. In addition to sensitive IT control … and procedures addressing areas key to securing user access controls to minimize the risk of data loss. Provide IT …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Homer Central School District - Criminal History Background Checks (2019M-76)
… to students prior to obtaining or confirming fingerprint clearances. Conduct periodic checks of employee files to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76State Agencies Bulletin No. 654-A
… Direct Deposit Advice statement. Background OSC has added a five (5) digit sub-sort number appearing on the outside … statement. The outside address area will now include a five digit sub-sort number. Affected Employees Employees who receive a Direct Deposit Advice statement Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressOpinion 89-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … employee of the New York City Transit Authority, who was dismissed on the basis of misconduct, was not entitled to the … the absence of statutory authorization, it followed cases which 'have advanced a variety of theories on which to …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate … collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Montauk Fire District – Board Oversight (2024M-117)
… Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Opinion 89-39
… these agreements (see, e.g., Town Law, §§20[3][b], 64[4],[6], 119; General Municipal Law, §78). Also, because you state …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Heat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation … complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. … 2018 and 2019 (July 1, 2017 through June 30, 2019). About the Program Residential building owners must ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaints