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XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… partnership, society, trust, or any other nongovernmental entity or instrumentality of a government, including a … STATE CONTRACTING ENTITY RESPONSIBILITY To comply with the Act, State agencies, … including SUNY and CUNY. EXEMPTIONS A State contracting entity may enter into a contract with a person on the list on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Town of Lockport – Asphalt Millings Inventory (2025M-55)
… in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office … this audit pursuant to Article V, Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Comptroller DiNapoli Releases Annual Review of MTA Finances
… diligent monitoring to ensure it achieves planned savings without unintended consequences, such as reductions in …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesDiNapoli Announces $114 Million of G.O. Bonds Awarded
… to Wells Fargo Bank, National Association, which submitted the lowest true interest cost bid of 1.668079 percent in the competitive sale. The bonds are scheduled to be delivered on March 21, 2019. … to Wells Fargo Bank National Association which submitted the lowest true interest cost bid of 1668079 percent in the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedImplementation of the Dignity for All Students Act
… 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York State with a safe and supportive environment free from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actTown of Howard - Fund Balance Management (2018M-192)
… Objective Determine whether the Board effectively managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and highway fund balances increased significantly over the 2015 through … Determine whether the Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Town of Farmersville - Justice Court Operations (2019M-50)
… Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Town of Cortlandville - Improving Private Property (2018M-219)
… [read complete report - pdf] Audit Objective Determine whether the use of … whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Town of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Oversight of Afterschool and Summer Youth Employment Contracts
… Afterschool System Program (COMPASS) provides school-age youth with academic support, arts, cultural … experiences, and sports/recreation activities when school is not in session. According to Department contracts, … in violation of contract provisions, including a work site supervisor who approved her own daughter’s time sheets …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsTown of Waterford - Town Clerk Collections (2018M-265)
… [read complete report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are … Determine if collections in the Town Clerks Clerk office are adequately …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Objective Determine whether Village officials ensured that cash disbursements were properly supported, audited and for … Determine whether Village officials ensured that cash disbursements were properly supported audited and for …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed … requirements before granting exemptions. Review all previously granted agricultural structures exemptions on …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Seneca Falls - Financial Management (2018M-266)
… percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board has not adopted multiyear … Adopt comprehensive multiyear financial and capital plans for a three- to five-year period, including a formal reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Queensbury - Water System Cybersecurity (2018M-268)
… comprehensive procedures for managing, limiting, securing and monitoring user access. Water plant personnel have not … Local officials agreed with our recommendations and indicated they have begun corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… After a gunman took her husband from her and injured her son, she turned her personal tragedy into a courageous …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 2, 2016. Background The Town of Chester is in Orange County and has a population of … The purpose of our audit was to review the Towns property tax exemption …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323