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Bus Wait Assessment and Other Performance Indicators
… determine whether Metropolitan Transportation Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsArchived: Legislative Session 2017–2018
… – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state … employers with a tailored graded contribution rate when amortizing a portion of their contributions to the retirement system. Retirement Contribution Borrowing Limits – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION … liberty interest and is entitled to notice of the reasons for the municipality's concern over his responsibility and an …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Enrolling Members – Membership and Enrollment
… Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your … Dashboard” button to begin the enrollment process. Once you complete the enrollment process, an Enrollment … Rate” link. As part of the enrollment process, you will need to select a job code that best describes the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersMaternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal … Maternal mortality refers to deaths of pregnant persons during pregnancy or within a year from the end of pregnancy. … increasing racial disparities statistics. We found DOH needs to do more to ensure that maternal mortality and …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthHow to Search & Claim Property
… documentation is needed to prove your claim. This is a free and secure service provided by the New York State Comptroller’s Office of Unclaimed Funds. For more information, see About Unclaimed …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… Financial Operations (Saratoga County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55State Comptroller DiNapoli Releases Municipal & School Audits
… not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. … to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of Cooperative … $4.9 million in a timely manner. East Williston Union Free School District – Management of Nonstudent Network User …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. The district … taxpayers were taxed more than necessary. The district, on average, annually over-estimated appropriations by $3.2 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 97-3
… village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … of the Real Property Tax Law in relation to the procedures for enforcing delinquent property taxes (see McKinney's 1993 … body of any tax district shall determine that it is for the best interests of the tax district, it shall have the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Effectiveness of the Information Technology Transformation
… Accountability. The creation of ITS was part of the second section, Reducing Costs and Improving Services, which …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … includes a tax levy of $141,791,700. Brentwood Union Free School District – Information Technology (IT) (Suffolk …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… for prior tax years. This may occur if a Business Unit did not process an expense report with the correct expense type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly … communicated confidentially to officials. Officials did not: Periodically review and disable unneeded network user …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… assets. Key Findings The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly disposed of. Town officials did not adequately monitor fuel use, which resulted in 9,216 …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35East Islip Union Free School District - Financial Condition Management (2020M-24)
… balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated … by an average of $5.1 million (4.7 percent) per year. Over the last four completed fiscal years, the District … unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdf