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Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created … Our audit encompasses a review of three areas: ReCharge New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To determine whether NYPA managed the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesCUNY Bulletin No. CU-547
… which is essentially within the timeframe for filing the payroll return for the period in which the error was … maintain timely and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job Data>Payroll . When FICA repayment is required by an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … part of the year and are dependent upon such highway for access. The fact that a town highway fails to meet the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 91-37
… parked on a public highway. Fundamental rules of statutory construction prohibit interpretation of provisions which, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 90-15
… commissioners, the members of which board "shall serve without compensation, and at the pleasure of the town board". … the Public Officers Law suggests that a deputy must serve without compensation. Therefore, even though the police commissioner serves without compensation pursuant to Town Law, §150, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-79
… This opinion represents 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 The opinion may no longer represent …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-88-79State Comptroller DiNapoli Releases Municipal Audits
… values do not increase. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… for periods ranging from 2 months to as long as 28 months without final clearance. Of these, eight applicants (who were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the three … New York City, persons convicted of DWI who are sentenced to a conditional discharge are monitored by the Queens County …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… accounts and cannot perform monthly reconciliations without it. The Treasurer does not file required annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Ordinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed at least one year of …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed at least one year of …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitCity of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. … lewistonporter audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Geneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Town of Putnam – Accounting Records and Reports (2022M-188)
… in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Walton Central School District – IT Asset Management (S9-22-24)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … check images to ensure only authorized disbursements are made. Provide abstracts and bank statements to the Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72