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Overview – XI. Procurement and Contract Management
… approval by the Office of the State Comptroller (OSC) of a contract involving consideration other than the payment of money, oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) … agencies must establish internal control and accounting procedures to ensure revenue receipts are properly accounted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsIsland Trees Union Free School District – Overtime (2016M-389)
… July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of … of overtime prior to the work being performed. … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389McLean Fire District - Financial Operations (2017M-296)
… prompt corrective action. The Treasurer did not adequately secure unused check stock. Key Recommendations The Board … established as a result of our audit. The Treasurer should secure District check stock. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Chester – Time and Attendance Records (2017M-287)
… 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by … and department head or Supervisor approval. … Town of Chester Time and Attendance Records 2017M287 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287State Agencies Bulletin No. 502
… accident occurring on or after 7/1/04. Effective Date(s) Immediately Background Pursuant to Chapter 103 of the Laws … payment received from SIF is less than 60% of the employee’s normal gross wages. For additional information regarding … represented by CSEA who sustain a Workers’ Compensation injury on or after 7/1/04 may now be eligible to receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationLong-Term Care Ombudsman Program (Follow-Up)
… in Long-Term Care (LTC) facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followState Agencies Bulletin No. 1810
… Purpose The purpose of this bulletin is to inform agencies of the automatic system termination of … who have not received a paycheck since 12/31/2018 and to provide agencies instructions for the use of Action Reason code ACV to identify employees who should not be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1810-automatic-system-termination-employees-inactive-more-one-yearCity of Rome – Solar Power Purchase Agreements (2015M-290)
… 1, 2013 through June 30, 2015. Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Opinion 91-49
… and Board of Supervisors of Nassua County , 58 AD2d 591, 395 NYS2d 494). There is no case law so construing …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: Fewer Counties Exceeding Tax Cap
… I believe the financial decisions for county leaders next year will be especially difficult.” The tax cap, which first … total property tax levied by these counties over the four-year period was $21 billion, which is $357 million under the … exceeded the tax levy limit. That number has declined each year since – 14 counties in 2013, 13 counties in 2014 and six …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capFort Ann Central School District - Fund Balance Management (2018M-119)
… Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s … indicated they planned to initiate, corrective action. … Fort Ann Central School District Fund Balance Management 2018M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Valley Central School District – Financial Condition (2014M-58)
… District served 4,652 students during the 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the … Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that … a medical examination, practical and behind-the-wheel driving tests, and maintaining a safe driving record both on …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followState Comptroller DiNapoli Statement on New York City Financial Plan
… November 2021 Financial Plan modification indicates that the recovery is underway, but that its trajectory is … the city budget. City tax revenues, which have generally beat expectations in recent years, are in line with …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and … and consultant performance and share the results with each other. MTA adopted the ACE Guidelines to help its … on new contract work. Key Findings MTA did not properly handle the review of responsibility for two of 10 sampled …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northOpinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was … town and not arbitrarily, wastefully or negligently (see Gardner v Town of Cameron , 155 AD 750, 140 NYS 634, affd 215 …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… pdf] Audit Objective Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) … assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareOpinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A … to have article 13 apply to the district (Town Law § 210). Under Town Law § 341 (10), property owners within certain …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2