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Oversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … and monitor non-degree granting private career schools in New York State. The intent of these career schools is to … other skills necessary to find and maintain employment. In general, the Law requires such schools, which charge …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOpinion 92-2
… rate of taxation...for that portion of the district which does not have water hydrants and another rate for that …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2005-2
… officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … to highway equipment, the highway superintendent controls how, when and where highway equipment is to be used so long … the use of highway equipment in the sense of directing how, when and where it is used, the town board concurrently …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Employment Recovery Is Slow for New Yorkers with Disabilities
… Note: New York data are not available prior to 2009. Source: U.S. Department of Labor, Bureau of Labor Statistics … with a Disability, the U.S. and New York, 2019–2022 Source: U.S. Department of Labor, Bureau of Labor Statistics … Bureau of Labor Statistics, Labor Force Statistics, at https://www.bls.gov/webapps/legacy/cpsatab6.htm . 3 In this …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Agencies Bulletin No. 928
… payment. Affected Employees Merit Step eligible employees in Bargaining Units 05 and 67 with a Pay Basis Code of ANN … or 10/1/09 (Administration) and may be submitted beginning in Pay Period 15L Background Chapter 114 of the Laws of 2008 … pay periods and does not need to be continuous. Job Rate in a higher graded or NS equated to grade position (on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsOpinion 95-32
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … governments, including fire districts. All public deposits in excess of the amount insured under the provisions of the Federal Deposit Insurance Act must be secured in accordance with subdivision 3 of section 10. The …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Annual Audit
… was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee schedules. Background The Board processed … Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditDivision of Housing and Community Renewal Bulletin No. DH-133
… not be added to base salary, are not subject to salary increases, and are not pensionable. Effective Dates: The DC37 … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a … a complete list of earnings. Undeliverable Checks: When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… implemented the 2023-2026 Agreement between the State of New York and DC37, provides for a lump sum payment of up to … or university or a professional license issued by the New York State Education Department. These monies will not be … Differential is not included as salary for members of the New York State and Local Retirement System. Additionally, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2018-19 fiscal year was …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Comptroller Thomas P. DiNapoli. The audit reviewed records in ten municipalities: Herkimer and Madison counties, the … the prosecution of criminal cases and could result in dangerous items, such as drugs and firearms, making their … owners or stolen. Fortunately, law enforcement officials in the municipalities we audited understand the seriousness …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … that leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017. … five-member Board of Trustees. General fund expenditures for the 2016-17 fiscal year totaled $6.2 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, … Department of Motor Vehicles (Department) is responsible for administering motor vehicle laws to promote highway … and Traffic Law outlines the Department’s responsibilities for administering the registration and licensing for certain …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… their private forest land, but some property owners are not living up to their end of the agreement,” DiNapoli … audit raises questions about whether these incentives are achieving their goal to improve private forest management. The tax benefits received are worth hundreds of thousands of dollars and demand greater …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesOpinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §209-c provides that the authorities having control of fire departments and fire companies may organize fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-222013 Year End Report
… determine whether payment requests (payments) to claimants and medical providers from the Workers’ Compensation Board’s … January 1, 2013 through December 31, 2013 were appropriate and complied with the New York State Workers’ Compensation … Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report