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Contract Participation of Minority- and Women-Owned Business Enterprises
… Authority established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … and public authorities must establish annual goals for such participation, make a “good faith” effort to achieve …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… of Social Services by concealing the pension income on her application and re-certifications of eligibility for Medicaid … Anthony Banack selected to receive his pension as a Pop Up Joint Allowance Half, which provided him with a reduced … share of monthly pension benefits via direct deposit to a joint bank account she held with Tammy Banack. Rosemary …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kOpinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … 5-508(4), 5-520(3),(4): The salary appropriated for an acting village justice cannot be paid to the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-59DiNapoli Op Ed in Times Union
… New York State Comptroller Thomas P. DiNapoli on the need for tougher oversight of governments use of Artificial … inventory of AI systems. The law also includes protections for employees. The state has also recently updated its AI … of AI. The lack of central oversight, inadequate guidance for agencies, the absence of an AI inventory and insufficient …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionOpinion 98-21
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) -- Powers … authority for municipal corporations and districts, in addition to any other general or special powers, to enter …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 90-53
… This opinion represents the views of the Office of the State Comptroller at the time it was … ministerial responsibilities) VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures (authority to retain …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… period July 1, 2013 through May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, … Dunkirk City School District Financial Management 2017M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an … master file. The District did not have any procedures in place to determine whether a vendor name is already …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … of operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund that should have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… period July 1, 2015 through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in … Ticonderoga Central School District Transportation State Aid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraSherrill City School District – Reserve Funds (2017M-247)
… for any of its reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded … Adopt policies for reserve funds other than the health insurance reserve that address the purpose of each reserve, … to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mHolland Patent Central School District – Access to the Student Information System (2016M-326)
… July 31, 2016. Background The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, … Holland Patent Central School District Access to the Student Information System …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemHolland Patent Central School District – Fuel Inventory (2023M-141)
… Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and increases the … detection. Officials did not: Develop written procedures to help ensure fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly … card and purchase card charges are approved, supported and for appropriate purposes. Comply with the District’s credit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department