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Selected Aspects of Subway Station Safety
… sample of 10 Priority ‘A’ defects, records showed that only three (of the 10) were addressed or made safe within 24 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyState Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … official newspaper, as required by law, for nine CIP contracts totaling $32.6 million. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 95-29
… LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the property and facilities of the water district to a public authority and dissolve the district. Moneys received from the sale of the property and …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-27
… §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in … For purposes of this inquiry, we assume the town and all villages within the town have elected to receive their … as amended by L 1984, ch 850, provides that, if a town and all villages within the town elect to receive their shares of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… took a course compared to those who did not. In New York, only 20 high schools offer a stand-alone, semesterlong …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsState Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsPension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member … when the member dies. There is a larger benefit reduction (cost) for the Pop-Up Joint Allowance in order to provide the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… monitoring SFS for federal spending on projects without a Customer Contract/Federal Grant Award attached. Additionally, … agency pre award monitoring: NY_PC_QRY_PREAWD_PRJ_ACTIVITY Contact your agency's ASA to acquire the proper security roles if you are unable to view or run these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… using a fee-based secure messaging system through an account created on the Provider’s website. Individuals in …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsControls Over Capital Improvements at City-Owned Homeless Shelters
… Objective To determine whether the New York City Department of Homeless Services (DHS) has appropriate … adequate controls over the capital improvement process at City-owned homeless shelters. Our audit covered the period … the Program DHS, an administrative unit of the New York City Department of Social Services, is the primary agency …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee … to view and update their payroll information, opt out of paper pay stubs, and manage their tax withholdings. … the employee’s Dept ID, Empl ID, Name, Date and Time of the NYSPO transaction. Questions Questions regarding tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March … budgets including using fund balance and reserves to finance operations for the peri …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChemung County Probation Department – Collections and Disbursements (2016M-10)
… by mail, had custody of all payments received by the principal clerks each day and prepared and made bank … restitution payments held by the Department. Ensure that financial duties are adequately segregated or implement …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… investment policy or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management … oversight of the investment program to ensure that all investments are made in the County’s best interests and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection … East Kingston Volunteer Fire Company Financial Activities 2017M191 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
Town of Avoca Financial Management and Town Clerk Operations 2017M131
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Operational Advisory No. 18
… check to the State to reimburse the State for monies paid via a Single Payment Vendor ID. 0RAE000000 (should now use … issued from CAS. A State employee returns monies issued via SFS because the employee was not entitled to the monies. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableCredit for Previous or Military Service – Article 14 Benefits
… & Employer Services Bureau. For reinstatement to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a Former Tier 1 or 2 Membership (RS5506) . …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-service