Search
Rockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Town of Almond - Tax Collection (2019M-188)
… for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Ellicottville Central School District - Information Technology (2019M-14)
… technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide … accessed websites for social networking, shopping, travel and other personal use. In addition, sensitive IT control … District officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14CUNY Bulletin No. CU-687
… Effective Dates Effective paychecks dated July 30, 2020 for Institution Current and August 13, 2020 for Institution Lag. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-687-city-new-york-health-insurance-rate-changesTown of Fishkill – Audit Follow-Up (2013M-246-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fKings Park Central School District - Procurement of Professional Services (2020M-22)
… and District officials adhered to the law and District policy when procuring professional services. Key Finding … with the District’s procurement of goods and services policy (procurement policy) when procuring professional services. Consider … and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and … Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse hub of cultures, beliefs and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 90-27
… they may be elected pursuant to the provisions of article 11 of the Town Law. This is in response to your inquiry … of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and article 22-A of … fashion, the town board's resolution adopted under article 11-A of the Town Law would have to be submitted to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 90-4
… BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- … 22-2200: A village may dredge a privately owned pond within the village where such pond is an integral part of the village's drainage system and …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid … CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Travel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect Official … Operations (GFO), Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station … In most cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelManagement of Cash and Investments
… who is appointed by the Board. The MTA also includes a Headquarters, which provides administrative support for the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal … have private interest in a limited liability company (LLC) that provided report card services to the District. … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessCity of Binghamton – City Operations (2015M-280)
… purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January 1, 2014 through May 21, 2015. … analyze their health insurance costs and compare alternate options for providing those benefits to employees …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… that Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island … Interest Metropolitan Transportation Authority: New York City Transit and Staten Island Railway - Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Selected Employee Travel Expenses
… analysis, we selected one State University of New York Farmingdale State College (College) employee with travel …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses