Search
Opinion 2001-14
… is paid by the village on an hourly basis and works a set number of hours per week, regardless of whether he performs …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97 - 12
… or to which he or she has appointment power (see 1990 Opns St Comp No. 90-28, p 65). Further, General Municipal Law, … is not a contract for article 18 purposes (e.g. 1991 Opns St Comp No. 91-48, p 132). Therefore, the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-7
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that the … personal financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … million. “Nelson’s breadth of legal knowledge, his passion for justice and dedication to public service make him an …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… continue to struggle to make ends meet and concerns of a recession grow. Inflation is still too high, and New York … proposed a roadmap for reform to impose meaningful limits on debt and ban backdoor borrowing. This proposal can serve … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… X, Section 5.B - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor … 6.D - Paying a Single Payment Vendor of this Chapter for information on how to process a single payment voucher. … mail to military addresses, as outlined on their website . For questions related to processing payments to military …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressNY-Sun Incentive Program (Follow-Up)
… the Authority achieved the objectives required by the PSC for NY-Sun, including: confirming geographic equity of … necessary to ensure that projects are adequately monitored for timely completion and inspected for quality assurance, and that deviations from policy are …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled … was not always the case. We recommended that Transit and Railway monitor when inspections are occurring and the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followManagement of Cash and Investments
… portfolio. However, improvements are needed to provide the best assurances that cash and investments are optimally …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsInspecting Highway Bridges and Repairing Defects
… Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the period January 1, 2008 … determinations from bridge inspections within 60 days. Any repairs and alternative actions must be approved by a … bridges, including 22 red flags. Key Findings NYSTA repairs defects identified during inspections. However, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTravel Advisory No. 2
… employee maintains residence) must be designated in the best interest of the State and not for the convenience of an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCheektowaga Central School District - Capital Project Management (2022M-90)
… of additional work the District contracted for. As a result, voters were not afforded the opportunity to approve … change orders without obtaining competitive pricing. As a result, the District may have paid more than if the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Saranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Develop a formal disaster recovery plan that addresses the range of threats to the School's IT system, distribute the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mNorth Shore Central School District – Fuel Inventory (2017M-89)
… do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any differences should be promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Mount Kisco Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Rapids Fire Company – Credit Cards (2023M-86)
… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The … a Company credit card to make 19 purchases totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy fines of $50,000 … plus a maximum of $1,000 per day until the construction is completed. The plant is not economically providing services …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … Putnam and Westchester counties. Our Office completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24