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State Agencies Bulletin No. 1735.1
… Pay Earnings Code to be used when an employee’s annual salary (including Location Pay) , converted to an hourly … the purpose of determining eligibility for a minimum wage increase. Currently, there are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less than the hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal … January 1, 2012 through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is … the Town provided cell phone service to Town officials and employees for job-related use, it also provided this service …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Transaction Number Requirement
… July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. Beginning July 15, 2024, … does not allow special characters: & Ampersand = Equal sign " Double quotes < Left angle bracket ' Single quote or back tick > Right angle bracket | Pipe + Plus sign /* Forward slash and asterisk % Percent */ Asterisk and …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementOversight of Chronic Absenteeism (Follow-Up)
… absenteeism is a widespread problem, defined by the State Education Department (Department) as a student missing … 2,620,000 K–12 public school students enrolled in New York State’s 732 public schools. Nationally, 7 million …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… collected, accounted for, and transmitted to the State and regulatory oversight costs are assessed and … The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing three types of casinos …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsOversight of Homeless Shelters
… oversees homeless shelters to ensure they are operating in compliance with applicable laws, rules, and regulations. … responsible for monitoring Local Districts’ oversight and inspection of uncertified shelters, and for ensuring they … and acceptable. Other Related Audit/Report of Interest NYC Human Resources Administration/NYC Office of Temporary …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersAdministration of Non-Competitive and Limited-Competition Contracts
To determine whether the Administration for Childrens Services ACS properly awarded extended and renewed noncompetitive and limitedcompetition contracts
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… Sales tax revenue for local governments in New York state … according to State Comptroller Thomas P. DiNapoli . Sales tax collections during this period grew by just over …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… by an assortment of public and private entities. These may be funded by local governments, users of the service, … involved with ambulance services. According to the survey results, the number of counties providing ambulance services … of the counties that provide services began doing so in 2021 or later. DiNapoli’s report found that while Regional …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… information and financial feasibility analyses, according to a new audit from State Comptroller Thomas P. DiNapoli. … DiNapoli said. “My audit found the agency needs to do a much better job in ensuring that applicants have been … years. Its full response is included in the audit. Audit NYC Industrial Development Agency: Administration and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationDiNapoli Releases Annual IDA Report
… look at the financial and project data as reported by IDAs for their communities,” DiNapoli said. “IDAs can play an … DiNapoli’s report also found IDAs reported the following: For the 4,262 active IDA projects, it was estimated that a … of jobs gained in the last ten years. Total tax exemptions for IDA projects amounted to over $1.7 billion, up $273 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportOpinion 90-19
… fire departments, section 10(1)(ii)(e)(3) of the Municipal Home Rule Law authorizes villages to adopt local laws which …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Unified Court System Bulletin No. UCS-107
… 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleOpinion 95-32
… Law, §10[3][a],[b]; see General Municipal Law, §§10[1][f], defining the term "eligible securities", and 10[3][c], … and Investment Policies and Procedures, subsection 2.1050; 1985 Opns St Comp No. 85-47, p 63; Federal Deposit … and comply with all legal requirements. December 29, 1995 Loring K. Manley, Chairman of Board Valley Cottage …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the necessary laterals is estimated to be $8,000. You state that the town does not believe that it can maintain an … an improvement district where the approval of the State Comptroller was not necessary, it may not issue bonds, …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mNiagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Collection of Lease and Permit Revenues
… Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee … only two permits, with a total outstanding of $61,530. We identified 61 permits with a total outstanding of $1.2 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesAudit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left three … tracking allegations of wrongdoing, including multiple and different identification numbers assigned to suspected … to records and only permitted review of closed cases for abuse and neglect allegations in which charges had been …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountability