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Oversight of Campus Foundations
… System Administration is providing sufficient oversight of campus foundations to make certain the campus foundations conduct their activities in accordance … and functions that are not specifically vested with the campus. Generally, foundations receive and manage donations …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… and the outlying Long Island Rail Road (LIRR) and Metro-North Railroad (Metro-North) stations within New York City and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkOpinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Management of Invasive Species
… are commonly spread via fishing and boating activities. Boat stewards are volunteers or paid members of the community … observation, to identify specific forest-related TIS. Key Findings While the Department has been active in … were not always completed or were missing information. Key Recommendations Develop a process to, among other things, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOpinion 88-17
… or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, 1978, p … p 154, with regard to the dedication of park land in a subdivision, still represent the position of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 91-39
… SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, … limitation imposed by Retirement and Social Security Law, §212. If his or her post-retirement salary as trustee would … limit imposed by Retirement and Social Security Law, §212. Civil Service Law, §150 provides generally for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Controls Over Vehicle Use and Transportation-Related Expenses
… that its customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, and … offices across the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. … to monitor service costs and are likely not receiving best pricing for services. The Department does little to hold …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesMaximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … service providers are taking full advantage of the New York Employment Service System (NYESS) and the Ticket to … program to promote and place individuals with a disability in competitive employment. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesEffectiveness of the Information Technology Transformation
… we found that ITS is currently in its fourth year, and only one of these initiatives (Email Consolidation and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationUnified Court System Bulletin No. UCS-166
… System of the State of New York (UCS) and various unions, increases in basic annual salary for employees earning … retroactive adjustment for that employee, as the system does not consider AC 230s when processing retroactive adjustments. Therefore, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … the water utility inventory is completed accurately and on time. The audit covered the period from March 2018 through … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryBus Wait Assessment and Other Performance Indicators
… statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance traveled by a …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsLife Changes: What If I Work After Retirement?
… membership is before July 26, 1995, the limit will apply only until you turn 65. Replacing an Employee on Military … The following information is a brief summary and applies only to ERS or PFRS service retirees who are rejoining the … system other than the system you retired from, you may only join the new system if you stop receiving (suspend) your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one recommendation included in our initial audit report, … Criminal History Background Checks of Unlicensed Health Care Employees (Report 2016-S-65 ). Background Our initial … in our original audit. The Department has implemented the one recommendation contained in our original audit report. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOutstanding Violations (Follow-Up)
… our initial audit report, Outstanding Violations (Report 2010-N-5 ). Background Our initial report, issued on December … York City Department of Buildings: Outstanding Violations (2010-N-5) …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followHarborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… [read complete report – pdf] Audit Objective Determine whether Persistence … purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71