Search
City of Lockport – Budget Review (B22-1-8)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … following year’s budgeted appropriations. If the City’s 24 retirement-eligible employees retire in 2023, they will be …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Area #12 – Information Technology Contingency Planning – Information Technology Governance
… Plan Because no computer system can be expected to operate perfectly at all times, unplanned service … an unexpected IT disruption are collectively referred to as IT contingency planning. An unplanned IT disruption … resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic data to be …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningAlbany Community Charter School – Financial Operations (2013M-185)
… and negotiating the related financial terms for the building space needed for school operations and the … School officials could have saved about $207,000 to $2.3 million if they purchased the elementary school by issuing … two years as the School expands to include middle school grade levels, the fee that the School pays the Foundation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … fiscal years, the district spent almost $4.7 million (11 percent) less than budgeted. This practice led to the … audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville Union Free School …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… not have adequate funding in 2014 for keeping their roads free of observable defects, and seven towns lacked the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 88-3
… Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, §52(2): Fines imposed under the Workers' Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Opinion 89-14
… paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax … shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) of section 986 … p 149 that since section 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Purpose To determine if the Long Island Rail Road (LIRR) used the … purposes and whether the funds were properly monitored to prevent fraud, waste and abuse. Our audit covered the period April 30, 2009 to June 30, 2012. Background The LIRR, a constituent of the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsPayroll Forms
… Fillable PDF ) AC 2772 – Direct Deposit Form Guide to Completing AC 2772 Direct Deposit Form Direct Deposit: … Giving Campaign Payroll Deduction Form Fillable PDF To view, complete and print the fillable forms, you will need … on your computer. This software does not allow you to save your completed or partially completed form to a disk …
https://www.osc.ny.gov/state-agencies/payroll/formsOpinion 95-28
… as security for a financial institution's promise to pay the town under the terms of an obligation issued by the …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2002-6
… Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as L 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6New York State Comptroller DiNapoli Statement on MTA Finances
… some risk in the MTA’s financial plan and providing raises to the labor force which has been critical in delivering … City and the region’s economic recovery. “It is now up to the MTA to execute on the initiatives necessary to achieve the …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts records … Board did not adopt a procurement policy and the Highway Superintendent did not routinely obtain quotes prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to inform CUNY agencies of the additional bargaining units … Background The City University of New York (CUNY) agreed to implement the NYS Paid Family Leave program (PFL) … will be 0.511% (0.00511) of an employee’s weekly wage, up to the statewide average weekly wage. Based on the 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsTown of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in … Officer. The Board did not require the Officers to remit the fees they collected to the Town. Instead, it …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … the Library Director and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the Board for audit and approval. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… complete report - pdf] We also issued six letter reports to the following counties: Cattaraugus , Chemung , Fulton , … and Tioga . Purpose of Audit The purpose of our audit was to determine if counties effectively monitored service … (Department) is responsible for providing temporary help to eligible individuals and families with social service and …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Community College Safety Reporting (2015-MS-2)
Community College Safety Reporting 2015MS2
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School … who provides training on extra-classroom activity funds to other school districts; however, this training has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax levy to a rate that is higher than necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013m