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Middle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial … 6, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to examine internal controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsOversight and Enforcement of the Rechargeable Battery Law
… and safety when improperly managed at the end of their service life. These metals can pollute lakes and streams … Department has not effectively monitored manufacturer or retailer compliance with the Law. Although C2R has provided … fines or penalties have been issued to a manufacturer or retailer, and the Department has never submitted the required …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawMahopac Central School District – Noninstructional Payroll (2020M-32)
… Direct supervisors should review and approve all time cards. Ensure that employees punch in and out each time they start and end their work shifts. The District could … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Enroll in the VendRep System
… To begin filing or reviewing a Vendor Responsibility Questionnaire, you must enroll your business or State contracting entity in the Office of the State Comptroller’s Online Services. … To begin filing or reviewing a Vendor Responsibility Questionnaire you must enroll your business or State contracting entity in the …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemOpinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … give rise to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see also Bookout v Levitt , …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2008-1
… the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited conflict of … as a trustee on the board of trustees of a not-for-profit foundation that raises money and makes gifts to the school …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchLinkNYC Program Revenues and Monitoring
… Wi-Fi hotspots, and mobile telecom equipment installed on NYC streets. DoITT’s Division of Franchise Administration is … distribution schedules and equitably distributed in the five boroughs; that Links were activated by the stipulated time …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringOpinion 2004-8
… participate in the plan and that there be at least two thousand "covered employees" (Insurance Law §4704[a][2], … to paragraph … three … of subsection (a) of section one thousand one hundred thirteen of the insurance law …" … but unused and unpaid sick leave, personal leave, holiday leave, vacation time, time allowances granted in lieu …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Accountability and Surplussing of Vehicles (Follow-Up)
… extent of implementation of the recommendations included in our initial audit report, Accountability and Surplussing … Key Finding OPWDD officials have made some progress in correcting the problems we identified in the initial report. However, improvements are still …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This … estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local … included in our review. The Town is located in Warren County. Key Findings Our review found that officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Opinion 98-4
… Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… FirstEnergy, an Ohio-based energy producer, has agreed to produce a comprehensive report on the company’s plan to reduce greenhouse gas … to consider innovative technologies and strategies for energy generation, including modeling the practices and … FirstEnergy an Ohiobased energy producer has agreed to produce a comprehensive report …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyOpinion 88-53
… of compensation for working vacations from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, … agreement is not includable in the calculation of one year final average salary. You ask whether compensation paid to … agreement is includable in the calculation of one year final average salary under section 302(9)(d) of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… in previous surveys dating to August 2020. New York State SNAP Recipients Total More Than 2.7 Million in December More … received Supplemental Nutrition Assistance Program (SNAP, formerly known as food stamps) benefits in December 2020, up by about 182,000 or 7.1 percent …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not … subsidies that are not available for claims paid under the Commercial Plan. Accordingly, ensuring that claims for … so claims are paid under the correct plan (Medicare Rx or Commercial). CVS Caremark also relies on information from …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugOversight of International Offices (Follow-Up)
… 28, 2013, concluded that, while Empire State Development (ESD) made significant improvements in managing payments to … performance requirements. The recommendations were for ESD to better monitor its foreign office activities to ensure … incurred in the operation of foreign offices. Key Findings ESD has made some progress in addressing the issues we …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followInfrastructure Inspection and Maintenance (Follow-Up)
… on May 26, 2015, examined whether the New York State Canal Corporation’s (Corporation) inspection scheduling … performs routine operational and reliability checks of the Canal System’s critical structures, it had not performed … reconstruction, development, and improvement of the Canal system. At the time our follow-up fieldwork was …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… The state Department of Health (DOH) should continue to improve how it informs the public of potential hazards in … proper actions are being taken to protect residents, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "Safe …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminants