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Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… To assess Empire State Development Corporation's personal services contract with former New York State Council on the Arts Executive Director Heather Hitchens for necessity, propriety and … began a consulting contract with her for cultural tourism services. Under this agreement, ESDC paid Ms. Hitchens $2,100 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… and public authorities to purchase increasing amounts of energy from renewable sources. Background Executive Order 111 (Order) was … each covered agency seek to purchase enough energy from renewable technologies to meet 10 percent of its electrical …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationPerformance Incentive Program
… of $1.8 million in awards. Key Findings The Program, by design, directed the bulk of incentive awards to upper …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programOn-Time Performance
… The minimum service frequency is every 15 minutes during rush hour periods, every 30 minutes for non-rush (mid-day and evening) periods, and every hour for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceInspecting Highway Bridges and Repairing Defects
… during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure … inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsPost-Retirement Reporting
… Overview School districts and Boards of Cooperative Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit … would indicate if a retiree exceeded the earnings limit and provides the necessary information to comply with the …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingOversight of the Farm-to-School Program (Follow-Up)
… relationships between schools. The Program is intended to connect schools with local farms and food producers, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followCompliance With Executive Order 95 (Open Data)
… whether the Department of Environmental Conservation (DEC) is complying with Executive Order 95 (EO 95), including … (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period … of New York’s natural resources and environment, DEC is responsible for managing water, land, and air pollution in …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax … our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, Oversight of Chronic Absenteeism (Report 2017-S-52 ). About the Program … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followReal Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … supervisor did not maintain separate accounting records for each water district. Instead, the board adopted one … includes appropriations of $1.8 million in termination salary payments, yet these type of expenditures have averaged …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Free School District , Carmel Central School District , Crown Point Central School District , Fredonia Central School … during the audit period. The district used providers for as many as 13 years without seeking competition. Also, … $431 was not set aside for remittance to the state. Crown Point Central School District – Claims Auditing (Essex …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal … infrastructure and equipment needs. Three Town Fire District – Board Oversight of Financial Activities (Cayuga … reports, which limited the board’s ability to manage the district’s financial affairs. The district acted outside its …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… addition, the department has not established adequate cash receipt and disbursement procedures. Auditors also revealed … did not maintain an inventory of IT assets. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… flow forecasts to estimate the amount of funds available for investment. Had officials invested available funds in a … years, auditors estimate the total 2020-21 collections for water and sewer revenue will be approximately $1.94 … which is approximately $190,000 less than budgeted for water revenues and approximately $290,000 less than …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B22-5-7)
… and wage costs. The City’s proposed budget includes a tax levy of $28,015,018. Key Recommendations Closely monitor … 2023. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7State Agencies Bulletin No. 1947
… 406 PEF Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefOpinion 2011-1
… development agency lacks authority to hire employees and assign them to serve as the staff of not-for-profit … agency ("IDA") may hire individuals as IDA employees and assign them to serve as the staff of several not-for-profit … reasons set forth below, we conclude that an IDA may not assign its employees to serve as the staff of a development …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… CostSaving Ideas A Guide to Justice Court Consolidation in Villages and Towns …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-towns