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Opinion 90-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the … Company checks. Strengthen the policy for the use of debit cards including a requirement for authorization prior to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityOpinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time … MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of the police department, is …
https://www.osc.ny.gov/legal-opinions/opinion-92-44State Agencies Bulletin No. 1173
… 426 Higher Ed Repay State Loans 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-andDiNapoli: SED Oversight of Career Training Programs Falling Short
… programs that are supposed to prepare high school students for future employment are often failing to ready students for … enrollment in certain CTE programs exceeds the number of open positions in the related job market. For … there is a clear and consistent process to record and report accurate CTE-related information. SED generally …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortOversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionUnified Court System Bulletin No. UCS-193
… Increment Code): Current Code Updated Code 0413 4 digit max year of current grade or 0517 if salary is between 1st and 2nd longevity steps 0513 4 digit max year of current grade 0004 04 with 2 digit year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityHourly Based Information Technology Services
… Purpose The objectives of our examination objectives were to determine if the Office of General Services (OGS) paid Hourly Based … upon job title and region. In addition, the bill rates for all standard and most specialty title consultants are based …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … $86,000 in violation fees it could have collected had all these violations been resolved. The city currently has … shortfalls in revenue or unexpected expenditures. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Unified Court System Bulletin No. UCS-343
… union dues increase for employees represented by COBANC, in Bargaining Unit DR. Affected Employees: Employees represented by COBANC, in Bargaining Unit DR are affected. Background: Pursuant to … held on April 8, 2024, it has been determined that the amount of organization dues deduction per bi-weekly payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… long and turnover very slow, some developments continued to collect $200 fees from applicants who had virtually no … audits of the Mitchell Lama program and continues to find troubling flaws with its management and oversight,” … found that HPD had not established criteria to decide how many applicants should be selected and placed on waiting …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… additional controls should be considered. The policy does not define how many credit card accounts may be … address to whom the cards may be issued. The policy also does not define credit limits. We also found that the School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… Key Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or … and when items must be competitively bid. The policy also does not address threshold amounts under which approval can …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215SUNY Bulletin No. SU-342.1
… agencies of the implementation of Paid Parental Leave for certain State University of New York (SUNY) employees and provide guidance for entering the leave transactions in PayServ. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3421-suny-paid-parental-leave-fullOpinion 2000-6
… St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; 1981 Opns St Comp No. … St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12). Based on the foregoing, since, pursuant to sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 1475
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-llsRipley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … include reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of the town-wide general fund were reasonable as compared to the actual revenues and expenditures. However, the board … assessments of internal controls as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1