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Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … ranks among the best in the nation, and New York is one of a handful of states that offer state tax relief. … tax deductions for parents and loved ones who want to get a head start on saving for college. It’s never too early …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s … The Village of Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1707
… in over one (1) year. To provide agencies instructions for the use of a new Action Reason code to identify employees … PayServ upgrade, employee records that have been inactive for more than one (1) year and meet the other specific … The automatic system terminations will be processed for the following dates: Administration Pay Period 24L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearCUNY Bulletin No. CU-441
… Purpose To inform agencies of two new deduction codes for a Pre-Tax … allow the use of pre-tax and post-tax payroll deductions to pay for qualified parking. Only transit-related parking is … two Institution paychecks of each month. There will be no deductions taken in the third paycheck of months where …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… New York is proud to see one of our own appointed to the highest legal position in our … will be a remarkable attorney general for our country and a strong defender of the rights of our citizens. I congratulate her on this historic appointment and commend President Obama for his wise choice. … New York …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made … did not consistently assess penalties in accordance with law and/or DOL procedures resulting in the failure to assess …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0East Bloomfield Central School District – Online Banking (2016M-14)
… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14State Agencies Bulletin No. 1264
… Internal Revenue Service (IRS) notices 2800C (Lock-in Letter), 2808C (Lock-in Modification Letter) and 2809C … that an employee is either not entitled to claim exempt status, or is not entitled to claim more than a specified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lockReporting and Utilization of Bias Incident Data
… of property based on bias and prejudice. The Act requires law enforcement agencies throughout the State to collect and … Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary data to the … capturing, recording, and reporting hate crimes occurring in New York City. The Division reported a statewide total of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataSUNY Bulletin No. SU-203
… as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-209
… Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, … Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesSelected Performance Measures
… Legislature in 1965. There are six constituent agencies of the MTA: MTA Bridges and Tunnels, MTA Capital … a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the sum … Transit Subways and LIRR MDBF to determine if it is an easily understood, accurate representation of car fleet …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresOpinion 89-33
… (1982 Opns St Comp No. 82-227, p 286). If the board does not require prior audit and payment is made pursuant to … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension payments to pay for ride share … State and Local Retirement System did not learn about her death until July of 2021. Six pension payments were paid after her death, totaling $12,797. Maniscalco was the sole account …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… payments prior to checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… for the three years were $2,400. Key Findings The Business Officers did not establish adequate internal … funds with little or no oversight by any of the other Business Officers. We found that the Treasurer made $18,100 … cash disbursements with limited oversight by other Business Officers. Bank withdrawals and expenditures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Opinion 88-56
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm … in a contract which is not prohibited under subdivision two of section 802 (General Municipal Law, §803[2]). Based on … listed in section 801 (see, e.g., Town Law, §176[4-a]). One exception contained in section 802 may be pertinent to …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Agencies Bulletin No. 127
… Purpose To inform agencies of two new deduction codes for employees … (Liberty) These transactions will be submitted directly to PaySR by the Public Employees Federation. For More …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/127-new-voluntary-insurance-codes-pef