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Opinion 99-14
… in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC … by the contractor of underground tanks constitutes a contract for public work) -- Bidding Monetary Threshold … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the Office of the State Comptroller … The savings for taxpayers are significant . In 2021 alone, OSC rejected 1,559 contracts and related transactions …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsNaples Central School District – Online Banking (2015M-143)
… protection of the District’s assets and could improve best practices by enabling alerts and other security measures …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 … $597,410 were approved without evidence of compliance with competitive bidding requirements or the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Lynbrook Union Free School District – Purchasing (2022M-17)
… [ read complete report - pdf ] Audit Objective Determine whether the Lynbrook Union … agent: Approved seven purchases totaling $71,141, as sole source, which precludes them from competition, without confirming the purchases met the District’s sole source requirements. Did not seek or ensure competition was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Sanford – Claims Audit Process (2021M-189)
… to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Owasco – Financial Management and Procurement (2021M-70)
… the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… banking or purchasing records, funded and disbursed money from reserves without authorization and paid unapproved … establish, fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Village of Unadilla – Procurement (2022M-182)
… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought … requirements during the audit period totaling $314,619. 10 purchases totaling $57,898 which were subject to the …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. As a result, services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Town of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive … New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… their climate transition plans, risks and opportunities. About the New York State Common Retirement Fund The New York …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… Percent Coalition have had many successful engagements about this important issue, and will be approaching dozens of … consisting of 15 members after the May 1 annual meeting. About the New York State Common Retirement Fund The New York … returns. The Fund’s fiscal year ends March 31, 2015. About Trillium Asset Management: Founded in 1982, Trillium is …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… a designated person to receive and resolve complaints about accessibility and publish grievance procedures. A May …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… About Graycliff Partners Graycliff Partners is an independent … growth and expansion. For more information about Graycliff Partners visit http://www.graycliffpartners.com/ . About the Common Retirement Fund New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… assessment that evaluated each company’s transition strategies, capital expenditures, and greenhouse gas …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesOversight of Shelter Placements
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placements