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True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the … School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which comprises … employees must be fingerprinted before they are authorized to work in a school in New York State." We requested …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required … will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works contracts …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Schenectady County) The board did not ensure all disbursements complied with the procurement … Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsElba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Security Over Critical Systems
… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsComptroller DiNapoli Releases Municipal Audits
… the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal climate, budget transparency and … did not ensure purchases were made at the lowest cost, in compliance with the town’s procurement policy, and used … revenues collected were recorded and deposited. In addition, the board attempted to segregate cash receipt …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … a post-office located outside the boundaries of a school district may meet the requirements of General Construction … 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Controls Over the Collection of the Public Safety Communications Surcharge
… interconnected with the public switched telephone network (i.e., landline) or otherwise provides access to emergency 911 … this information to the Department upon request. Providers can retain an administrative allowance equal to 1.166 percent of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 90-48
… to the "lowest responsible bidder furnishing the required security after advertisement for sealed bids in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Audits
… recipients in MMC or HARP who enroll in Medicare and do not need long-term services and support. A prior audit, … issued in October 2022, identified inconsistencies with how a key piece of data is collected that could impact the accuracy of the information included in the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-638
… dues increase. Affected Employees Employees represented by District Council 37 (DC37) Local 384 in Bargaining Units CC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 95-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of … 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of any applicable special law, when a county … tax on the types of transactions taxed by the city imposed in the area of the county outside the city must be allocated …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public … a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, title to which has vested in the town by virtue of …
https://www.osc.ny.gov/legal-opinions/opinion-95-10XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… approve a voucher prior to submittal to the Office of the State Comptroller (OSC) must be the department head or a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOpinion 88-11
… equipment of the municipality's sanitation and highway department ( Ackerman v Steisel , supra ). Similarly, as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 91-32
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … , 96 Misc 2d 755, 759, 410 NYS2d 199, 200). As the court in the Evans case noted, however, "[e]ssential to the … Misc 2d 501, 505, 434 NYS2d 90, 92). As the United States Supreme Court has said, "[a] reduction or increase in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32