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Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village … 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points … participation in miscellaneous activities in accordance with General Municipal Law. Key Recommendations Correct the … of defined contributions. Award points in accordance with the District’s point system and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditAccounts Payable Advisory No. 15
… Authorizer”. Prior to SFS, agencies filed an AC852 with OSC containing the designated individuals authorized to sign vouchers and their original signatures. With the implementation of SFS, the AC852 should no longer be … Agency Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct noncompliance with these …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 9
… payable to National Grid, as discussed below. Consistent with the Guide to Financial Operations (GFO), Chapter XII, … unintended service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice … billing cycle, Business Units may receive two invoices with service end dates within the same calendar month. To …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides you with the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionOpinion 96-19
… FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for … purposes) TOWNS -- Powers and Duties (joint purchase with fire district of real property and construction of … station. Both the town and the fire district must comply with all statutory requirements applicable to the individual …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-5
… St Comp 1954, p 217 superseded to the extent inconsistent with this opinion. You ask whether an elective county … officer or employee has an "interest" in any contract with his or her municipality if he or she receives a direct … or implied claim, account, or demand against or agreement with a municipality (General Municipal Law, §800[2]). Unless …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 98-3
… on behalf of clients of the partnership in connection with matters before the town may violate section 805-a, … for the town comptroller's audit function in connection with claims, accounts or receipts of the town supervisor to … that the town has no business relationship or contracts with the partnership, and that according to the individuals …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Unified Court System Bulletin No. UCS-208
… Unit (NU87) in June and December. In addition, consistent with prior practice, the negotiated changes detailed in the … titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentState Comptroller DiNapoli Releases Audits
… Corrections and Community Supervision (DOCCS) contracted with Securus and its subsidiary JPay Inc. (Provider) to … material, purchase DOCCS-approved media, and communicate with family and friends using a fee-based secure messaging … not verify the identity of community members corresponding with incarcerated individuals through secure messaging, did …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… which is internally managed by the Fund, was developed with assistance from Goldman Sachs Asset Management (GSAM) … are passive investments in the largest domestic companies with returns that match broad market performance. "As we … approach in doing this, and low emissions investing along with engagement is an important piece of this work." The low …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionFinancial Oversight of the Advantage After School Program
… to selected community organizations is spent in accordance with program guidelines and whether these controls are … Program Unit. As of September 1, 2016, OCFS had contracts with 137 providers to operate programs at 176 sites serving … during Program Manager visits, to identify contracts with an increased risk of exceeding the maximum cost per …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli Announces State Contract and Payment Actions for April 2016
… towers at Attica State prison, including $4.4 million with Burgio & Campofelice Inc. $1 million to replace hot … including $400,000 to Massa Construction Inc. $818,000 with Kubricky Construction Corp. for bridge and trail … rest area on I-88 in Otsego County, including $509,000 with Eastman Associates Inc. $554,000 with Black Horse Group …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016Privacy and Security of Student Data
… of its information systems. NYCPS is required to comply with federal privacy laws, including the Family Educational … of PII from the education records. NYCPS must also comply with section 2-d of the New York State Education Law (Law) … for data security and privacy policies. In accordance with the Law, Part 121 further strengthens data privacy and …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataTown of Cortlandville - Improving Private Property (2018M-219)
… $22,600 to improve and maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider … the legal implications of this arrangement and consult with the Town attorney as to whether it may be appropriate to … improving the private property. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Albany Community Charter School - Resident Tuition Billing (2019M-138)
… for all students. Officials did not provide the Board with tuition billing information throughout the year … has current proof of residence on file. Provide the Board with detailed information about the tuition billed and collected. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Opinion 96-3
… conflict of interest would arise if a village contracted with either a village trustee individually, or with the firm of which the trustee is the primary … officer or employee has an "interest" in any contract with the municipality he or she serves if he or she receives …
https://www.osc.ny.gov/legal-opinions/opinion-96-3XII.9.H Audit Recoveries – XII. Expenditures
… any amounts due and owing to the State under any contract with the State or for any other reason, including tax … about these recovery options. If the contractor disagrees with the Business Unit’s determination, the Business Unit should identify the contracts the contractor has with the State and note the contract end dates. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… claimed expenses are program appropriate and consistent with contract requirements. Our audit covered the period … Expenditures issued a report detailing problems found with payment claims submitted by one Institute contractor … several steps to update its procedures to address problems with contractor cost claims that were identified prior to …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli Announces State Contract & Payment Actions For March 2014
… a $31.2 million Office of Court Administration contract with WDF Inc. to construct the NYC Court Officer Training … a $27.8 million Department of Transportation contract with DeFoe Corp. for bridge rehabilitation on I-87 over … Gaming Commission Approved a $4.9 million contract with Taft, Stettinius and Hollister LLP for gaming advisory …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014