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Examination of Pitts Management Associates (PMA)
… savings we reviewed as part of our examination. This does not include $349,627 in understated savings we found …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaOpinion 97-25
… before the matter is formally submitted to the agency ( id .). Section 805-a(1)(c), however, does not prohibit the performance of uncompensated services ( id .). Whether services are performed for compensation is a … to private employment in conflict with official duties ( id .). A code of ethics may also regulate or prescribe …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Agencies Bulletin No. 2125
… payments as necessary. Affected Employees Employees in Operational Services Unit (BU03) and Institutional … between the State of New York and CSEA, eligible employees in CSEA BU03 and BU04 who did not receive an increased hiring … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilCompliance With School Safety Planning Requirements (Follow-Up)
… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followControls Over Revocable Consents
… the City Comptroller. According to the Office, as of June 20, 2018, there were 1,046 active revocable consents. The … 30, 2019. The Office reported it collected from 99.4 to 100 percent of the amounts billed. Key Findings We found that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOpinion 88-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services (computer software or programming services); … canned or prepackaged computer software) GENERAL MUNICIPAL LAW, §103: (1) The purchase of prepackaged or canned computer …
https://www.osc.ny.gov/legal-opinions/opinion-88-35DiNapoli: State Contractor Failed to Pay Prevailing Wages
… other government benefits because their incomes would be too high, and that they were not professional cleaners. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesDiNapoli: Better Oversight Needed at Homeless Shelters
… in a safe and dignified setting,” DiNapoli said. “In too many cases, the Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli Calls for Reforms to State Fiscal Practices
… New York State Comptroller Thomas P. DiNapoli today called for changes to the state’s fiscal practices, including … state finances. DiNapoli released his recommendations in a report, “ Unfinished Business: Fiscal Reform in New York .” … said. “The Governor and the Legislature deserve credit for putting the state on stronger financial footing, but it …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesOpinion 92-31
… 675; Schulz v State , 148 Misc 2d 677, 561 NYS2d 377, app dsmd; judgment affd 175 AD2d 356, 572 NYS2d 434, lv …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Village of Washingtonville – Budget Review (B25-6-1)
… be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Oversight of Direct Placement of Children
… the Local District provided the courts with all critical case information, which the courts rely on to make decisions … purposes, as well as the reliability of direct placement case tracking. For example, we found discrepancies between … Agency Response Throughout its response to the draft report, OCFS attempts to minimize our audit findings and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenFulton County Industrial Development Agency – PILOT Program (2014M-291)
… development in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board … if they did not meet their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT payments. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programSelected Employee Travel Expenses
… the imputed mileage reported on employees' W-2 forms from calendar years 2008 through 2011 is questionable. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesState Agencies Bulletin No. 1572
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1572-april-2017-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1482
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1482-april-2016-management-and-confidential-mc-longevity-lump-sum-llsOpinion 88-55
Whether a village has authority to audit or require the audit of the books and records of the incorporated fire company which constitutes the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-88-55Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who are issued District credit cards. We found that the only individual bonded was the Treasurer. We found that District officials made 26 credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74