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Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund … do not consistently require the use of purchase orders when approving purchases, and use purchase orders which were … as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Fire Safety (2015-MS-1)
… or updated at least once a year, or as necessitated by changes in staff assignments, occupancy or building …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… decisions. These enterprises must also be authorized to do business in New York State and registered under the … intermediary or "broker" for the facility; a role that is not prohibited by any rule or regulation. However, the extent … women-owned businesses and eradicating the barriers that have unreasonably impaired their access to traditional …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOpinion 89-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Focus on Identity Theft
… The consequences of identity theft can be devastating for victims, ranging from having to rebuild a ruined credit … a tax benefit or receiving a loan. Comptroller DiNapoli’s report, The Increasing Threat of Identity Theft , provides … you need. Avoid giving out personal information on the phone, email or social media. Check bank and credit …
https://www.osc.ny.gov/reports/focus-identity-theftCompliance With Payment Card Industry Standards
… of payment must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The PCI DSS is a set of technical and operational requirements … cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, as well as lose …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… the third globally, for its work to address climate risk. It was the Fund’s second consecutive ranking as the leading … and the Paris Agreement is our best hope to combat it. Whatever President Trump says or does regarding the Paris Agreement, it will not weaken the resolve, both at home and abroad, to …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … in our previous budget review letter when preparing the 2025-26 proposed budget. The Mayor submitted the 2025-26 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 88-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … , 6 NYCRR 360-2.15, effective December 31, 1988). Based on the landfill closure requirements discussed above, we … moneys from a capital reserve fund vary depending on whether the fund is established to finance the cost of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 1443
… advice (stub) reducing Social Security and Medicare taxable wages. An informational advice (stub) reducing Federal taxable wages as well as Federal taxes owed. Any Federal … advice (stub) reducing State and Local, if applicable, taxable wages. Any State and Local taxes to be refunded to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileSupplemental Payments to Executive Employees
… Purpose To determine whether WCHCC has a formal supplemental … 1, 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesUnified Court System Bulletin No. UCS-249
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2017 Form … will automatically apply the Prepaid Legal Service Benefit for the 2017 calendar year for employees who were in a status of Active or Paid Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… had administrative permissions to bank accounts. Discovery Charter School – Network and Financial Software …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsIX.12.O Refunds – IX. Federal Grants
… Transaction Threshold Interest will be calculated on the federal percentage of all refund transactions executed … do not remit refunds to the federal funds appropriation on a timely basis will have to separately account for the … held when the state’s interest liability is calculated on refunds for their federal programs subject to the CMIA. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsControls Over Vehicle Use and Transportation-Related Expenses
… has established adequate controls to effectively monitor and ensure accountability over its vehicle use and … the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesState Agencies Bulletin No. 347
… card and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee’s Agency Code, Social Security Number … pre-printed Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignUnified Court System Bulletin No. UCS-332
… be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2023 Form W-2 … Tax Information: The Prepaid Legal Service Benefit is supplemental taxable income, will be added to the employee’s … income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate withholding is 1.95975% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsFinancial Condition and Outlook
… 8,000 faculty and staff and is the fourth largest employer in Brooklyn. It reported expenses for the year ended June 30, … three facilities: University Hospital of Brooklyn located in East Flatbush, Brooklyn; University Hospital at Long Island College Hospital (LICH) located in Cobble Hill, Brooklyn; and SUNY Downstate at Bay Ridge …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlook