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Use, Collection, and Reporting of Infection Control Data (2020-S-55)
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55.pdfMarion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine … the improper charges. District officials generally agreed with our findings and indicated that they plan to initiate … services were accurately paid and purchased in accordance with the Districts procurement policy and statute …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mOpinion 97-11
… the city. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, …
https://www.osc.ny.gov/legal-opinions/opinion-97-11XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… request the establishment of a bank account at any banking facility, providing in writing the substantiation of the need … level (i.e., regional motor vehicle office, correctional facility, mental hygiene facility, other agency regional offices, etc.). If the total …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli: Fewer School Districts Overriding Tax Cap
… stress based on the Comptroller’s Fiscal Stress Monitoring System. To read the report, visit: …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capXV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers … benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . … In order for the State to be reimbursed for payments made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsCity of Yonkers – Budget Review (B20-6-4)
… of textbooks, software and equipment. However, the City’s capital budget also includes up to $4.6 million for this … to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, … for firefighting overtime, police overtime and termination payments could be underestimated. Under the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Oversight of Building Construction Site Safety (Follow-Up)
… in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and subcontractors to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followCity of Yonkers – Budget Review (B23-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … fund balance, one-time State funding, and sale of property, to balance its budget. The City could face a total … year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 … with the largest declines downstate. The April figures show shrinking revenues for local governments throughout the … hurt household finances, and the April sales tax figures show how deep it is cutting into municipal finances,” …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfOpinion 89-41
… requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory referendum … firefighters of a fire district pursuant to General Municipal Law, Article 11-A. General Municipal Law, Article 11-A (§214 et seq , added by L 1988 ch …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Railroad Bridge Inspection Program
… due during our audit period were not submitted, 43 were late and many were also incomplete. The Department …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programOversight of Residential Domestic Violence Programs (Follow-Up)
… domestic violence (DV) programs. OCFS’ Division of Child Welfare and Community Services oversees the Office of …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followNew York State Rent Relief Funding: Spotlight on New York City
… Version Highlights New York State has the highest share of renter households in the United States (46 percent), with the … located in New York City (63 percent of all State renter households). During the first round of federal rental … for many households, particularly as expanded unemployment insurance runs out in September. Pre-Pandemic Rent Burden …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 95-2
… to cable television systems providing service within the municipality and to charge franchise fees to the cable system … fee in question is imposed upon the cable company by the municipality, and is paid by the company to the municipality, for the rights obtained under the franchise. …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli Releases Sunset Park Economic Snapshot
… The population, the number of jobs and businesses, and the wages being paid … The population the number of jobs and businesses and the wages being paid in …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotOpinion 2002-8
… district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, … purpose may remain outstanding and unpaid. The public hearing must be held pursuant to notice by order of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8