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DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… criminal mischief. For example: A student at IS 190 in the Bronx student punched another student in the face causing …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation (Department) properly oversees railroads … Bridge Inspection Program (Program) provides oversight of the inspection of railroad bridges in an effort to ensure … load imposed, and to provide the Department with an up to date inventory of its bridges. Department data shows that 38 …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programSUNY Bulletin No. SU-141
… employees in Bargaining Unit 08 Background Chapter 137 of the Laws of 2004 implements the agreement between the State of New … paid through the New York State payroll system. Effective Date(s) SUNY System Administration has designated pay periods …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseAccounts Payable Advisory No. 58
… facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsUnified Court System Bulletin No. UCS-81
… on the Compensation page. Regular Salaried Earnings: All earnings in the Earn Codes RGS and RRS (only dates on or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesOpinion 88-74
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … FUNDS -- Appropriations and Expenditures (contributions to private organizations -- veterans memorial committee) ARTS … Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent …
https://www.osc.ny.gov/legal-opinions/opinion-88-74State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Schaghticoke – Board Oversight (Rensselaer County) The … As a result, the council did not have accurate and up-to-date financial information when making significant financial decisions. Fiscal …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 95-12
… chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal … or federally chartered savings banks. The term "national banking association", as used in General Municipal Law, §10, … 10 and 11, is defined to mean a "bank as defined by the banking law or a national banking association located and …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 90-35
… in the opinion. PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL … We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil by a fire … Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 2005-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Payable Journal Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers that have … are submitted in the Accounts Payable module and are used to adjust expenditures between and within appropriations. … expenditures between different funds or adjustments needed to correct vouchers that used an interagency vendor id …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, unless it is still under warranty. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followXIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Online Agencies Agencies should follow this procedure when an expense report was created that resulted in an amount owed to the State by the employee (i.e., Due to State). When a Due to State condition exists, … current expense report reimbursement, the balance of the Due to State Offset amount will remain in the wallet …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetOpinion 96-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance … (arising from general concern with overall financial well-being or success of company) PUBLIC CONTRACTS -- Policies and … through which the town's insurance is placed, but who does not receive a commission on the town's insurance and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether … District officials followed their procurement policy when procuring goods and services for the period January 1, … Key Recommendations Comply with the procurement policy when making purchases. Verify State and County contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … was increased, even though the position was vacant when the salary increase were instituted. When the position of next ranking subordinate was filled by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit … claims is a potentially strong internal control because it segregates two key functions—management’s purchase of … control, the limited time that board members may have to devote to the audit of claims can render an otherwise …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsiblePrattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … 4 percent statutory surplus fund balance limit, however when unused appropriated fund balance is added back, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit providers (NFPs) last year, with half of all agencies reporting contracts as late as 90 to 100 … that while the law requires the state to pay interest when contracts are processed late, the amount actually paid …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-late