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Facilities Planning Bureau Project Review
… manner and, if not, what the impacts on school districts are. We also sought to determine whether districts are commencing project construction prior to obtaining final … The systems the Bureau uses to track project information are antiquated and are not designed to allow staff to perform …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewOpinion 90-2
… which was established by the town within which the village is located and which is supported by town-wide taxes, for library services beyond … which was established by the town within which the village is located and which is funded by town-wide taxes. Section …
https://www.osc.ny.gov/legal-opinions/opinion-90-2XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… station in the employee’s profile page in the SFS is blank or (2) save an expense report if any mandatory field in the header is blank. Additionally, expense reports may be denied payment if … residence in PAYSR, in which case the EDA must enter the word “Residence.” This is to prevent an employee’s address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local governments Property Tax Cap: Inflation and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearHolland Central School District – Claims Audit (2021M-210)
… to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or … that officials complied with the procurement policy. 13 claims totaling $59,956 lacked sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed … for collecting fines and fees for violations issued within NYC, and also the Outside Collection Agency/External Inquiry … from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law Department, which …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsTown of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … for the fiscal year ended December 31, 2005. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Albion – Supervisor’s Records and Reports (2024M-111)
… and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Oversight of the Early Intervention Program (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of the Early … both the Program and its contracts with the 57 counties in the State and New York City (referred to as … Find system (Child Find) that ensures eligible children in the State are identified, located, and referred to the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followTransferring or Terminating Your Membership
… worked in covered public service for at least seven years; or You have less than ten years of service credit, leave … voluntarily withdraw your membership and contributions; or You transfer your membership to another public retirement … an earlier tier of membership does not always result in a better benefit. Please review your options carefully before …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Optional Membership – Membership and Enrollment
… you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, … member and must be enrolled and reported to us for all their public employment, including work with more than … participating employer . Employees’ Right to Membership All employees of the State or of a participating employer, …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipVoluntary Compliance Program
… of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties … complying with the NYS APL is a legal requirement. All companies are subject to the NYS APL, including foreign … Complete the review of your company’s records to identify all unclaimed funds and rightful owner information. The reach …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programXI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… York State and additional requirements which provide for the debarment of vendors that violate certain sections of … since introduction of the law in 1922, the heads of all municipal and State entities to ensure that businesses … must check the Workers’ Compensation Board Debarment List at https://apps.labor.ny.gov/EDList/searchPage.do to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentXIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Fines and Fees (Report 2017-N-8 ). About the Program The New York City Department of Finance (DOF) processes summonses … from diplomats under a Memorandum of Understanding between New York City and the U.S. Department of State. For a …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… sold a 2012 Victory motorcycle, converting the proceeds to cash; and transferred $58,000 to his mother as purported … pled guilty to one count of wire fraud, which carries a maximum sentence of 20 years in prison; six counts of … the Putnam County District Attorney’s Office for its assistance in the investigation. This case is being handled …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementBus Driver Licensing (2012-S-30), 90-Day Response
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30-response.pdfBus Driver Licensing (2012-S-30)
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30.pdfAudit of the Tuition Assistance Program at SUNY Stony Brook University (2013-T-2)
The objective of this audit was to determine whether Stony Brook University (Stony Brook) officials complied with the State Education Law and the Commissioner
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13t2.pdf