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XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… vendor IDs by matching on Taxpayer Identification Number (TIN) must consider that one TIN can be associated with more than one Vendor ID. … Legal name, Doing Business As name, address(es), and TIN. Business Units should also ask the vendor for its Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents and whether funds at these developments are being used for intended purposes. The audit covered the … Department of Housing Preservation and Development are being maintained in a manner that protects the health and …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… trustee of the Fund, said. “Sylvester McClearn has a long and proven track record in the financial industry and I have … of perspectives and experiences is an essential asset for institutional investors. I look forward to his … and Sly has already added to our work opening the doors for up-and-coming financial managers,” said Chief investment …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Division of Criminal Justice Services: Monitoring and Administration of … approved by SED to provide preschool Special Education Itinerant Teacher services to children with disabilities who … internal controls to prevent excess costs. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 647
… Services bargaining Unit, but does not apply to titles in Payroll Bargaining Unit Code 01 that were not arbitration eligible. Payroll Bargaining Unit Code 21 has been created solely for … the non-arbitration eligible titles, only a change to the payroll bargaining unit code. Affected Employees Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleComptroller DiNapoli Releases State Audits
… collection practices to be generally in compliance with commission procedures and laws and regulations, but also … New York City Department of Education (DoE): Compliance With State Arts Education Requirements (Follow-Up) … completed an arts education curriculum that complied with State Education Department (SED) regulations. Auditors …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsJoin Our Information Technology Team
… to improve organizational performance so the agency can best serve New Yorkers. Information Technology Specialists … run effectively and efficiently so the agency can best serve all New Yorkers …
https://www.osc.ny.gov/jobs/information-technologyLead Service Line Replacement Program and Lead Service Line Inventory
… Program to ensure funds are allocated properly and being used by municipalities effectively and only for allowed … grants) for one municipality, which resulted in it being incorrectly awarded $518,962. Although the municipality … replaced through the Program but were still reported as being composed of “lead” or “unknown” material in the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Comptroller DiNapoli Releases Audits
… period of the period from Jan. 1, 2015 through Dec. 31, 2019. Metropolitan Transportation Authority (MTA) - New York … based on data they record. An audit issued in July 2019, found the MTA was not in compliance with its ERU … issued in 2018 of the MTA’s collections during the pilot run of Cashless Tolling at the Henry Hudson Bridge found that …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsMonitoring of Air Quality (Facility Permits and Registrations)
… of exposure to pollutants. The audit covered permit and registration data from January 2020 through April 2022 and … air permit application and permitting processes. Permit or registration type is based on a source’s potential to emit …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… System is not consistent with General Municipal Law (GML). Points were not awarded in accordance with the Point System. … as necessary, to ensure conformity with GML. Award LOSAP points in accordance with the adopted Point Syst …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Schodack Central School District - Extra-Classroom Activities (2019M-85)
… disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked … records showing all collections, disbursements and a running cash balance. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Opinion 2004-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … article 18, a "contract" includes any express or implied claim, account or demand against or agreement with a … reasoning that the "contract for sale, although in form concerning only the county, by implication also involves …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and … Supervisor and performed the Supervisor’s payroll duties with limited oversight . The bookkeeper performed many of … Board. Key Recommendations Properly oversee individuals with delegated responsibilities and ensure the delegations do …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… perform virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … Supervisor should attend training to familiarize himself with the requirements of his elected duties, properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to … exceptions. The law also includes provisions that allow school districts and municipalities to override the cap. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year