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Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. … Determine whether the Mount …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Tonawanda in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… performance, to ensure that contractor deliverables are outcome-based and correlate to Department expectations … costs reported by the Department’s network of contractors are supported, appropriate, and reimbursable. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followState Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax rates. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeOpinion 93-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 2000-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 97-1
… AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' COMPENSATION -- … housing authority may become a participant in a county workers compensation selfinsurance plan …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… LAW, §§20.00, 28.00, 176.00: Municipal corporations are not authorized by the Local Finance Law to borrow by the … fiscal year succeeding the fiscal year in which such notes are issued. Section 28.00 also provides that an installment … fiscal year succeeding the fiscal year in which such notes are issued unless such notes are authorized and issued during …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential … has experienced flash flooding due to heavy rain, which is harder to predict in terms of timing and location of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsIX.7.E Disaster Assistance – IX. Federal Grants
… rules have been setup. DOB will issue a new Budget Bulletin to provide guidance to agencies regarding the new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceControls Over Unclaimed Bottle Deposits
… audit were to determine whether the Department of Taxation and Finance (Department) is enforcing registration and … an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … compliance. The Department also did not assess penalties for 301 of 539 quarterly reports that were filed late. The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… diagnosed with severe mental illness whose needs have not been well met by more traditional mental health … system is not complete or accurate; some program staff do not receive required training; and program recipients’ …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programDiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … and expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. … The town operates a community pool and skating rink for seasonal periods. Although skating rink deposits were …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-123
… Purpose To provide agencies with procedures to change the contribution status of affected employees. Affected Employees … to Elect Date . (Enter the actual effective date of the contribution status change provided in the Certification … are broken down into two sections; the first for annuity contributions only, and the second for annuity and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-123-contribution-status-change-tier-3-and-tier-4-members-nycersOpinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of New York. …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … reasonable. The district consistently appropriates fund balance that is not needed to fund operations. Two of the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… is the centerpiece of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. … office space in the Capital Region. OGS is responsible for 19 buildings and two campuses. Of the 19 buildings, 11 …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow