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Selected Safety and Security Equipment at Subway Stations
… ensures that safety and security equipment, such as cameras and Help Point Intercoms, are working, tested, … for surveillance and security purposes. CCTV relies on strategic placement of cameras and observation of the cameras’ input on monitors off site. As of June 1, 2016, Transit had …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsMitchell-Lama Vacancies
… Objective To determine whether the New York City (NYC) Department of … Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. … The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative (co-op) housing …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesOpinion 92-27
… employee. You state that a city council member wishes to donate his salary to a charitable organization. To implement … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Restrictions – State Police Plan
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTown of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… School contracts with a charter management organization (CMO) for overall financial management and bookkeeping … of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, the School … entered into a MOU whereby the School will annually pay a CMO nearly $700,000 for services and an additional $300,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOpinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were … nurses as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Agencies Bulletin No. 1664.1
… who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionTown of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two … Include all estimated expenditures and revenues in the budget, including tax certiorari judgments and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWest Albany Fire District – Credit Card Purchases (2017M-15)
… whether credit card purchases were approved in advance and related claims included adequate supporting documentation … District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The … made with the District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mOpinion 92-47
… E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and … surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of E911 surcharge … 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned on such …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … still needed to be reviewed and, if warranted, recovered. New York State Health Insurance Program: Empire BlueCross … steps and techniques that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… with State Education Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. Background … Key Findings BOCES reported aidable expenditures to SED for 62.7 full-time equivalent district-based staff members …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technical