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Protection of Managed Pollinators (Honey Bees)
… the Department has procedures in place for addressing the discovery of American foulbrood during inspections – a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… pandemic, whether they will be funded beyond FY 2024 is unclear. For example, funding in the city’s current budget … to the pre-pandemic budget plan. This increased funding is for street homeless programs and shelters ($303 million), … FY 2024. A significant portion (41%) of the city’s budget is nondiscretionary. It could be more difficult for the city …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot assure the critical … Canandaigua and Moreau; as well as school districts like Buffalo Public Schools and Guilderland Central School … attacks and incidents of compromised accounts. Although it is responding to incidents, CIRT has not made enough …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… The Western Regional Off-Track Betting Corp. (OTB) spent at … for board members, employees and other individuals without the oversight required by state rules, according to an audit … The Western Regional OffTrack Betting Corp OTB spent at least $121000 on tickets to sporting events concerts food …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksOversight of Adult Protective Services Programs
… Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) program to assist vulnerable … record APS referrals and monitor APS providers’ actions: Adult Protective Services Net (APSNet) for New York City …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOpinion 90-18
… -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no … solely on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of … a description of the item including the make, model and serial number; the name of the employee or other user to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Agencies Bulletin No. 1854
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2020 PEF … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… totaling $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, … totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund balance of $39,283 and a …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Chenango Valley Central School District -- Budget Review (B19-4-2)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires municipalities and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Frankfort - Board Oversight (2018M-58)
… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58CUNY Bulletin No. CU-451
… bulletin should be directed to the University Director of Employee Benefits at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentCity of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue … City of Newburgh Budget Review B17618 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. … through 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Travel Advisory No. 5
… and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – … of record only when the agency has complied with the State’s record retention policies and the GFO , Chapter XIV, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. The City is governed by an elected Mayor and an elected five-member …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Accounts Payable Advisory No. 5
… Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postage