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Localities’ Procurements of Paper Ballots
… whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper … New York City Board and the County Boards as the “Local Election Boards.” The New York State Board of Elections … in the State and providing oversight to the Local Election Boards. During the fiscal year ended March 31, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsAnnual Wage for New Tier 6 Employees
… Wage In order to ensure the correct contribution rates are applied to the earnings of your Tier 6 employees, it is … employee is expected to earn for the year at the time they are hired. This should include all wage types that will be … pay) Increased hiring rate pay For employees who are hired to work less than full-time, if the employee …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesOpinion 91-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … may require all town vehicles, including those used by a superintendent of highways, to display a decal identifying … the highway superintendent, not inconsistent with law, so long as the duties do not interfere with, diminish or impair …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or … Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Debt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: … and $18.7 billion of State-Supported debt retirements. The Debt Reform Act of 2000 defines State-Supported debt and …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtOversight of Chemical Dependence Residential Services
… services to ensure conditions are safe and secure for patients. The audit covered the period from April 2017 … June 2021. About the Program OASAS provides services for over 680,000 individuals annually through its … by leading a comprehensive system of addiction services for prevention, treatment, and recovery. OASAS oversees …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesCompliance With Outcome Reporting Requirements
… Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and … State laws and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD … Empire State Development ESD meets legal and regulatory requirements to report on the outcomes of its programs and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) … to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsTown of Walton – Justice Court Operations (2021M-72)
… Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Jersey has a tracking system that accurately accounts for all its properties, including all leases; whether it has identified revenue enhancement … primary systems. Moreover, neither system accounted for all PANYNJ leases. For instance, multiple leases at Stewart …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceSUNY Bulletin No. SU-184
… new and existing doctoral student employees and employees in graduate programs in SUNY comprehensive colleges. Affected Employees New and … employees at campuses with doctoral programs and employees in graduate programs at SUNY comprehensive colleges in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-184-recruitment-and-retention-enhancement-payments-academicSelected Aspects of Travel Expenses
… Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels were necessary and … agencies – including New York City Transit (Transit), MTA Bus Company (MTA Bus), MTA Bridges and Tunnels (B&T), Long Island Rail Road, … Transportation Authoritys New York City Transit MTA Bus Company and MTA Bridges and Tunnels …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesUnified Court System Bulletin No. UCS-206
… October 2014 Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees: Bargaining Units 86, 88 and CT Background Chapter 400 of the Laws of 2014, which … and Unrepresented employees in Bargaining Units 86, 88 and CT. Effective Date(s) The October 2014 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctState Agencies Bulletin No. 1636
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1636-reporting-line-number-and-budget-year-changes-fiscal-year-2018-2019State Agencies Bulletin No. 1723
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1723-reporting-line-number-and-budget-year-changes-fiscal-year-2019-2020Lehman College – Controls Over Bank Accounts
… and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only … of Finance and Administration at each college to ensure that each bank account complies with University policies and … CUNY Central provided us a list of 23 bank accounts that they were aware of at Lehman and its affiliated …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… parts that were not compatible with any Town vehicles or equipment and 12 questionable disbursements totaling … none of which the Town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementWage Subsidy and Transitional Employment Programs
… to the State to support the Wage Subsidy Program (WSP) and Transitional Employment (TE) program. For State fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsControls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure … only to eligible victims and for eligible victim services. The audit covers the period January 1, 2016 to May 10, 2018. Background OVS’ … To determine if the Office of Victim Services internal controls ensure that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMerrick Union Free School District – Financial Management (2024M-64)
Determine whether the Merrick Union Free School District District Board of Education Board and District Officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64