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Opinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Oversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and … that received tax exemptions under the 480 and 480a programs for the period January 2017 through December 2019 … enrolled, eligible, and benefiting from the 480a and 480 Programs; and that management plans are followed, adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsVillage of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that in August 2016, the Court clerk deposited $6,525 belonging to a neighboring village’s … two accounts. The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 … as issued or paid. Key Recommendations Oversee the Court clerk, including reviewing bank reconciliations (which are …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Village of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the three State … delivery of benefits and by promoting compliance with the Workers’ Compensation Law (Law). Costs to administer the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedDual Employment
… lives by creating opportunities and supporting people in ways that allow access to needed supports and services. As … its full-time employees to get approval before accepting a second job. Second jobs may not interfere with the … these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentSelected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) … To determine whether Department purchases from one vendor American Indian Women Incorporated AIW …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesPrivacy and Security of Student Data
… it manages, processes, or stores, some of which contain student PII. We identified weaknesses in technical controls …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataOversight of Select High-Technology Projects (2017-S-60)
To determine if Empire State Development (ESD) adequately monitors selected high-technology economic development programs and projects it oversees and whether these projects are achieving the intended employment goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s60-response.pdfOpinion 89-44
Whether acting village justices are required to file a monthly report with the Justice Court Fund of the Office of the State Comptroller for those months during which they did not preside as a village justice and during which they received no moneys for which they are required to account
https://www.osc.ny.gov/legal-opinions/opinion-89-44Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxCompliance With the Clery Act
… an Annual Security Report (ASR) disclosing information about college safety policies and procedures and crime …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actBrownfield Cleanup Program
… assistance, tax credits, and liability relief to assist developers in cleanup efforts. Prior to the Brownfield … may not be known at the time of acquisition—contributed to developers’ reluctance to purchase even minimally …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programOperational Advisory No. 2
… end. Vouchers will be deleted according to the following schedule: Last Modified Prior To: Voucher Deletion Begins … February 01, 2014 January 31, 2014 March 01, 2014 March 28, 2014 March 28, 2014 Credit Memos Credit memos submitted for approval …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… if the federal government does not deliver direct aid to state and local governments soon, according to a budget analysis released today by State Comptroller Thomas P. DiNapoli. “The city’s budget this … DiNapoli said. “Senator Schumer and the New York state congressional delegation deserve praise for passing a …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefManual Reporting – Enhanced Reporting
… updates each employee’s record for the report period. You can report: Job data for status changes , for example, a … they will need to be assigned a NYSLRS ID before you can report them. The NYSLRS ID is a unique identifier for … you report will be listed in the report details. You can scroll or search through the report details to select …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingParticipation in the Program – Contribution Stabilization Program
… Joining the Program Employers are eligible to participate in the CSP during a fiscal year in which their graded rate … Withdrawing from the Program A new law enacted in April 2023 allows employers who have participated in the CSP … the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). …
https://www.osc.ny.gov/retirement/employers/csp/participation-programChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but … to the city’s finances, according to a report released today by State Comptroller Thomas P. DiNapoli. "Major shifts … Projected budget gaps for New York City in the coming years appear manageable but …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetMonitoring of Construction Management 2020-S-42
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42.pdfTown of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125