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Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicle s (Report 2008-S-65). Background The initial audit report, issued on March 22, 2010, examined whether DEC … of the 12 recommendations included in our initial audit report Pollution Testing on Exhaust Emissions from Heavy Duty …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followAdministration of Fellowship Leaves (Follow-Up)
… the fellowship leaves granted City University of New York (CUNY) instructional staff were awarded for authorized … of the fellowship recipients we reviewed complied with CUNY policy, improvements were needed to protect taxpayer dollars and the integrity of CUNY’s fellowship leave program. For example, there was no …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followElectronic Documents Submission System (EDSS)
… a user for the purposes of establishing a user account in Online Services with the New York State Office of the … Authorizer available to establish the account. Log in Get Help Create Users and Assign Roles General Help for …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssManagement of General School Funds (Follow-Up)
… Funds (2009-N-2). Background Our initial report, issued June 24, 2010, found that the New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followGreenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… may be impacted due to decreased enrollment, resulting in decreased revenues. District officials did not: Perform budget transfers resulting in appropriations exceeding budgeted line items averaging …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… information (PPSI)1 maintained on the District’s financial server was adequately protected from unauthorized access, use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyVillage of Spencer – Board Oversight (2017M-292)
… 10, 2017. Background The Village of Spencer is located in the Town of Spencer in Tioga County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsNew Roots Charter School - Lunch Operations (2019M-73)
… [read complete report - pdf] Audit Objective Determine whether School officials … meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Holland - Real Property Tax Exemptions (2018M-232)
… Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor … local laws. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Allen - Town Clerk Fees (2016M-28)
… November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. … annual audit of the Clerk's records and enter the results in the Town's meeting minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… five-member Board of Fire Commissioners is responsible for general management and control of financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fChili Public Library – Board Oversight (2015M-130)
… claims prior to payment and document the approval in Board minutes. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Town of Fishkill – Audit Follow-Up (2013M-188-F)
… Supervisor and four Board members. Budgeted appropriations for 2012 were approximately $13.5 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fState Agencies Bulletin No. 1076
… functionality of the update incumbent process. Beginning on June 15, 2011, when information is entered on the Position Data page, the update incumbent process will … Data page for ALL incumbents of the position. New Feature on Position Management PayServ will no longer give the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processXII.5.D Selecting the Appropriate Location – XII. Expenditures
… to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is … Check and ACH are the two primary vendor payment methods in the SFS. Manual Check produces a paper check, while ACH … vendor record and selecting the “Payables” hyperlink. Once in Payables, the payment method is displayed under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationOpinion 96-23
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 94-19
… amendment or chapter 201 to suggest that the new sinking fund requirement is to apply to zero coupon bonds … discount bonds was added, in part, in recognition of the new additional restrictions on indebtedness issued on or …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … a BOCES should apply the petition procedures outlined in section 1804 of the Education Law and the voter approval … paid to claimants and charged to the employer’s account in accordance with Labor Law §581(e) (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Agencies Bulletin No. 1540
… for Hourly Employees. Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin, the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1540-december-2016-minimum-wage-increase-hourly-employees