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Accounts Payable Advisory No. 72
… (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition … Land Acquisition Payments has been updated to reflect how State agencies obtain the information necessary to assist …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsGenesee County – Court and Trust Funds (2014M-322)
… custody and should have been turned over to the State Comptroller as abandoned property. Key Recommendations … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Opinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in one or more banks and/or trust companies in the state designated by the authority ... All deposits of such … of or guaranteed by the United States of America or of the state of a market value equal at all times to the amount on …
https://www.osc.ny.gov/legal-opinions/opinion-92-52CUNY Bulletin No. CU-115
… Reason of INC (Increment). This row will reflect the new incremented salary and the updated increment code. … using the reason code INC. Agencies must request the new incremented salary and enter the increment code of 0003. … using the reason of INC. The incremented salary and the new increment code must be reported in the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsOpinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Travel Advisory No. 13
… and the U.S. General Services Administration issued new standard mileage rates for 2025. The standard rate for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… development. The UPK program is administered by the State Education Department (Department), and oversight is … to be safe and suitable for children and maintained in a state of good repair and sanitation. Our initial audit … in this review. Other Related Audit/Report of Interest State Education Department: Universal Pre-Kindergarten …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followOpinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the implementation … designated by the department head (see Office of the State Comptroller Financial Management Guide, Subsection …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Absent a provision to the contrary in a special act of the state legislature, any moneys remaining after all the bonded … of the Town Law. You indicate that a special act of the State Legislature (L 1989, c 534) provides that, upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Windows Domain Administration and Management
… IT products and services that support the mission of the State. ITS operates data centers 24 hours a day, 365 days a … for maintaining Active Directory domains on behalf of the State’s Executive agencies. A domain is a group of … minimum information security requirements for all State entities. The Security Policy defines a framework that …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Inmate Grievances ( 2017-S-2 ). About the Program The State Commission of Correction (Commission) is responsible … of all 511 correctional facilities throughout the State, including 54 facilities operated by the Department of … inspection of all correctional facilities throughout the State and the timely response to complaints and inmate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followOversight of Information Technology Consultants and Contract Staffing
… IT products and services that support the mission of the State. ITS procures services through consultants and contract … and conditions for all ITS contracts – outlined within the State ITS Standard Contract Clauses. Key Findings We found … the PCR was necessary or in the best interest of the State. Furthermore, ITS did not obtain appropriate OSC …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingCity of Yonkers - Budget Review (B19-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … gap of at least $17.6 million for pending additional State funding that is not supported. The District has … to rely on nonrecurring revenue, such as specialized State aid and fund balance, to balance its budget. Revenue …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending … an industrial development regional council, and the State Job Development Authority. In several instances, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Compliance With Jonathan’s Law (Follow-Up)
… developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … neglect while at a privately run facility and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted … is later. OPWDD operates 13 Developmental Disabilities State Operations Offices in six regions across the State to …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followReview of Real Property Holdings for Disposal (Follow-Up)
… have been disposed of or sold to generate revenue for the State. The Department last assessed its need for these 18 … disposed of properties on terms beneficial to the State. However, when DOT leased out property, it may not …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … specify all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Westfield, Town of – Financial Management (2013M-389)
… The Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to … Westfield. Key Recommendations Adopt budgets that allocate State retirement contributions and medical insurance costs …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Contract Advisory No. 33
… (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are … subject to Labor Law § 220-i to the Bureau of Contracts for approval, a contractor’s timely proof of certificate of … before commencing work on a covered project. Click here for the DOL Registration Website for further details. Click …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryDiNapoli: MTA Financial Outlook Improved
… The outlook for the Metropolitan Transportation Authority’s (MTA) budget … and, to its credit, it has improved its financial position for the future. Because fares have soared in recent years, a … riders could least afford the hikes, the MTA should look for ways to minimize future increases.” The average subway …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improved