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Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … provided repair work to the Town, totaling $8,571, during our audit period. As president and owner of the welding …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … amounts billed and received. IDA officials agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
Determine whether the Board provided adequate oversight of the Library’s financial operations and whether officials accurately paid employees for leave time.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool.pdfCapital Asset Management
… are required to report their capital assets to the Office. All other State entities that do not use SFS AM report their … their capital assets to BCA is actually reporting for all sites. For example, we found 5,461 instances of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had … and the District paid $3.2 million on the contracts during our audit period. One Board member co-owns a local hardware …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3New York State Accounting System User Procedures Manual
… & COMM RENEWAL 01090 DIVISION OF HUMAN RIGHTS 01100 NYS ECONOMIC DEVELOPMENT BOARD 01110 OFFICE FOR TECHNOLOGY … ASSEMBLY TEMPORARY 04030 ASSEMBLY WAYS & MEANS COMM 04040 BILL DRAFTING COMMISSION 04050 LEGISLATIVE LIBRARY COMM 04060 BILL DRAFTING SESSION PAYROLL 04070 JOINT LEG COMPUTER …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… can use them. Process and Document Preparation: HANDLING CODE DESCRIPTION A Handling code “A” allows a Business Unit’s courier to pick up a … the Business Unit must do the following: Place a checkmark in the “Separate Payment” box in the Payment Options section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the … cannot relent in our efforts to bring stable, well-paying jobs to Jamaica and ensure that homeowners throughout …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 90-56
… in the performance of ordered military duty, during all or part of the period after they have received their full … compensation and their school district compensation during all or part of the period after they have received their full … engaged in the performance of ordered military duty for all of part of the period after the maximum period for full …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Opinion 95-17
… matter of the proposed local law (see, e.g., Albany Area Builders Association v Town of Guilderland , 74 NY2d 372, 547 … regulatory scheme in a particular area ( Albany Area Builders Association , supra ; see also 1994 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Open Educational Resources
… costs, CUNY estimates that students spend an average of $1,200 per year on books and other supplies. CUNY reported … among other resources, 2,426 full courses, 921 modules, 913 textbooks, and 489 assignments. To assist students in … OER, yielding an aggregate savings of $108,172,100 across 1,081,721 students. Key Findings The use of OER has the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesPlanning
… of where you are and what you would like your life to be in the future. However, having goals is one thing — … all depends on what you want to do. You need to determine how much income you will need in retirement. The first step … deductions to a credit union, savings account or the New York State (NYS) College Savings Program; Take advantage …
https://www.osc.ny.gov/retirement/members/planningState Comptroller DiNapoli Releases Audits
… SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found instances of properties where … data warehouse. ESD is statutorily required to report on its economic assistance programs as well as perform … beneficiaries reach employment goals and reduce reliance on benefits. A prior audit, issued in August 2022, found that …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… officials did not always use a competitive process to procure goods, services or professional services or ensure … annual financial disclosure statements that are meant to help identify conflicts of interest were not filed. … not audit the supervisor’s records, as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing … for late payments. CPIDA officials generally agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… funds for federal arts organizations. The Institute of Museum and Library Services, the National Endowment for the … the Frick Collection, the Lower East Side Tenement Museum and the American Folk Art Museum, among others. It … of COVID-19 Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … ensure the Supervisor properly performed those duties. Our audit found $15,823 in missing funds. We also found that …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… The City of Kingston’s economic revitalization and climate … destination for arts, culture and history, even as the city works through challenges, including housing … projects, including the elevation of two sections of East Strand Street to protect it from flooding from the Hudson …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingDiNapoli Announces State Contract and Payment Actions for September 2015
… announced today his office approved 2,277 contracts valued at $3.7 billion and approved 1.8 million payments worth $13.7 … activities. State Insurance Fund $5.4 million with Gilbert International, Inc. for building management and … System $347,000 to Children’s Rights Society Inc. for law guardians and legal aid for children. Department of …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015