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Opinion 2000-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Competitive Bidding … engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the … categories of estimated construction work to be performed in the aggregate for districts in several towns. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Medicaid Inspector General’s review. City University of New York – Course Offerings (Follow-Up) (2023-F-7) Based on City University of New York (CUNY) data, many full-time students studying toward …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 648
… implements the Arbitration Award between New York State and the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA) and provides for salary increases and other payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01-0Oversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s … unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York … of every authorized domestic insurer that makes or files rates. Additionally, DFS reviews specific functions the Title …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryCUNY Bulletin No. CU-693
… on August 6, 2020 between the Comptroller of the City of New York and the City Employees Union Local 237 IBT for … Code Description 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersCanton Central School District - Claims Audit Process (2018M-186)
… they plan to initiate corrective action. … Canton Central School District Claims Audit Process 2018M186 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Colchester – Financial Condition (2016M-376)
… highway funds in 2016 totaled approximately $2.8 million. Key Findings The Board does not have a written fund balance … by 7 percent and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … in the water receivable control account and failed to audit the Receiver’s financial records and reports … Include water collections in the monthly reports to the Supervisor and deposit and remit all water fees …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Police Bulletin No. SP-184
… Officers Unit (CO/NCO) – BU17 and the State Police Investigators Unit (BCI) – BU62 who meet … eligibility criteria Background Pursuant to Chapter 234 and 235 of the Laws of 2015, which implemented the 2011-2018 Agreements between the State of New York and the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentComptroller DiNapoli Releases State Audits
… the privilege to obtain a license of drivers who did not pay. However, the DMV needs to improve its internal controls …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… 20 school districts found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … lacked some or all the recommended components, including how to access crisis support and recognizing warning signs …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 … part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by … who move out of New York but must file state income taxes because they still receive income from New York …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 … announced today. These determinations were made based on the State Comptroller’s Fiscal Stress Monitoring System … to avoid fiscal cliffs in the future.” DiNapoli’s report notes that in this latest round of municipalities …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Agencies Bulletin No. 933
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … will appear as "Taxable Expense" on Administration payroll checks dated 12/23/09 and Institution payroll checks dated 12/31/09. Appropriate amounts will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … provides fire protection services to Town residents and mutual aid to surrounding areas. Disbursements during …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mFood Safety Monitoring (Follow-Up)
… Our initial audit report was issued on January 30, 2014 and covered the period of April 1, 2011 through September 18, … adequately monitors the processing, distribution, and sale of food products in New York State. During the … we found that the Department’s Division of Food Safety and Inspection (Division) was unable to meet the demands of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followChateaugay Central School District – Leave Accruals (2016M-149)
… our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January … $12.5 million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we … is that, as of January 31, 2016, four employees’ leave accrual balances were overstated by a total of almost 20 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located food … hours or days worked and Board-authorized pay rates and annual salaries. Consider entering into contractual …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… Determine whether 17 school districts used their resources and two charter schools (collectively referred to as schools … used their financial resources to develop, adopt, file and implement district-wide school safety plans and building-level emergency response plans in compliance …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77