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Niagara County – County Bridge Maintenance (S9-13-2)
… on them for the period January 1, 2007, to December 31, 2011. Background The County covers 522 square miles and has … available and completed fiscal years from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to review for timely responses and/or actions on behalf …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… office to repair Broome County's finances." As of Dec.31, 2013, the county's general fund had $10.1 million in … 0.1 percent of gross expenditures. Additionally, as of Dec. 31, 2016, the county's combined unassigned and assigned …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordOpinion 88-37
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable … is purchased to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 … Law, §22.10). Periods of probable usefulness are set forth in section 11.00(a). A five-year period of probable …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Area #7 – Access Controls – Information Technology Governance
… For example, former employees’ accounts should be disabled on the day they leave local government or school employment … and transferred employees’ permissions should be adjusted on the day the transfer is effective. You should periodically … and difficult to guess. Schools should be aware that State Education Law and Regulations14 require student PII be …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – Town … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-46
… are ineligible to receive the payment. The agencies must delete the UA5 earn code from the Time Entry panel for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentOversight of Information Technology Consultants and Contract Staffing
… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements between April 1, 2015 and July 12, 2018 and subsequent documentation and … information technology services procured from consultants and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli Releases Municipal Audits
… increased the burden placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by approximately $1.5 million (84%) over … actions and were not made available for public review in a timely manner. Town of Saugerties – Claims Auditing …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Housing Authority , Town of Hadley , High Falls Water District , Town of Leicester , City of Newburgh , Niagara … custody that should have been turned over to the State Comptroller’s Office as abandoned property. Village of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XII.6.E Making an Emergency Payment – XII. Expenditures
… process prior to payment. An emergency procurement is one in which an urgent and unexpected situation occurs where … resulting from a Business Unit’s failure to properly plan in advance to process under normal business practices does … is over the State Finance Law §112 approval threshold. In addition, if the Business Unit is seeking a waiver from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… September 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County … North Country Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedHewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtOverview – Career Plan
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1512/overview