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Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2009-S-54 ). Background Our … generally did not have documentation to justify the need for new or renewed contracts for personal and miscellaneous …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1522Service Diversions for Maintenance and Capital Projects
… service diversions due to scheduled track maintenance and capital projects and (2) adequately informed the riding … place when LIRR must close all or a part of a track line for capital projects or maintenance. When service diversions … by a planned diversion, Public Affairs is responsible for notifying the public in advance. Key Findings The annual …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsHiring Public Retirees – When Employees Retire
… year in which a retiree turns age 65. Section 212 (RSSL) Under Section 212, there is a calendar-year limit on a … service credit for their public employment. Section 211 (RSSL) Under Section 211, earnings from public employment are … by IRS rules and the Retirement and Social Security Law (RSSL). The date of retirement must be at least one day after …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesDiNapoli: Technology Changing How Local Governments Serve Residents
… municipal bills, such as water, sewer and parking tickets, online. Some cities, towns and villages are also offering interactive online communication, allowing residents to directly make … switching the nearly 12,000 lights would cut its energy bill by 60 percent – a net savings of almost $1 million per …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall … management. The Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-2262021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which … corresponding disbursements (net of refund transactions) is essential since this information is used by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsSelected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfSFS Accounting Basics –Transaction Processing from Budgets to Ledgers
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-accounting-presentation.pdfDiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… A former Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11,000 from the … thank Attorney General James and the New York State Police for their work in partnering with us to bring him to … paid to the town for scrap metal, fines and the sale of equipment, among other things. As supervisor, Tarby …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townComptroller DiNapoli Releases State Audits
… requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, seven of the 142 drivers sampled … Services Unit staff members were not held accountable for their work performance and time and attendance. In … of Court Administration: Reporting on Foreclosure of Real Property Funds - Kings County (Follow-Up) (2015-F-18) An …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfOpinion 92-56
… his respective office or position provided by the town and county officers training school of the state of New York, or … of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v New York State Public Employment Relations Board , … and reimbursement of transportation expenses ( County of Onondaga v New York State Public Employment Relations Board , …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … million with American Jail Products LLC to replace the windows and heating system at the Fishkill Correctional … on Route 204 in the town of Gates and the city of Rochester in Monroe County. $4.2 million with JRCRUZ Corp. …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… new “10-minute Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned … State Comptroller Thomas P. DiNapoli announced. As threats and attacks from malicious actors continue to become more … developed by DiNapoli’s Division of Local Government and School Accountability’s Applied Technology Unit. The theme …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsState Agencies Bulletin No. 1339
… Purpose To inform agencies that position pools in PayServ may require updates for SFS lapsing Overview Certain … will be lapsing and will no longer be available for use in PayServ. OSC will provide a weekly spreadsheet of all current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1339-sfs-cost-centers-payserv-09152014-09302014-lapse-dates