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XI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… for in the original contract transaction. A formal amendment is required to extend the duration (time), change … work not previously approved by OSC requires a contract amendment, and may require either a Contract Reporter … or a new procurement. The agency must submit a proposed amendment to OSC for any such proposed change; and scope …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings … provide adequate oversight, as it did not review, verify and approve County chargebacks prior to payment or actively … services. As a result: The Authority did not require and review detailed support for County chargebacks and paid …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York State Comptroller Thomas P. DiNapoli today released … Schenectady and Schuyler; cities including New York, Buffalo, Yonkers, Long Beach and Olean; towns including … Moreau; as well as school districts like Buffalo Public Schools and Guilderland Central School District. Cyberattacks …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… and established internal controls over water operations for the period June 1, 2012 through February 11, 2014. … Trustees and an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are approximately $453,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… yet since 2015 the MTA has only spent $56 million on pump rooms and other line equipment with another $189 million …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… accounts or develop a written IT contingency plan that details how District officials would respond to IT … recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… Police Acting Superintendent Kevin P. Bruen announced the arrests of former state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly took place between April 2015 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… environments. Government construction spending was the only category of construction spending in the City that was … billion for capital commitments, but was able to commit only an average of $5.8 billion. 13 The Port Authority (PA) … Although firms with fewer than five employees were the only category that increased in number, they increased by …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… segregated critical duties so that one individual does not control all phases of a transaction, or designed … Village also needs to improve internal controls over IT. We found that copies of back-up data are not stored in a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from Recreational …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position … expenses of the former Mount Vernon Mayor Richard Thomas and a public relations firm. Today in Westchester County …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… via their voting, that the time has come for change in the governance and strategy of the corporation. "We have no doubt … are important first steps in restoring oversight and good governance practices at ExxonMobil. In short, we believe that … investors has been posted by the Securities and Exchange Commission. About the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… the Agency’s written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that … Perform periodic physical inventories of garbage disposal stickers and compost passes and investigate any …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 6,907,756 1,582,891 8,490,647 16,863,457 Operating income (loss) 4,422,127 (238,804) 4,183,323 (540,532) Nonoperating … (1,146,037) (961,911) (2,107,948) (62,031) Income (loss) before contributions and transfers 3,276,090 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets