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North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… adequate accounting records. ECA clubs did not always have adequate supporting documentation for collections, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsState Agencies Bulletin No. 1249
… undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… detail in Section 1 - Outstanding Check Outreach and Escheatment of this Chapter. Have unrecorded bank charges or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsState Agencies Bulletin No. 2046
… cancelled by OSC with the exception of percentage-based dues and the following: Code Description 406 Strike/Discip …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … $2.1 million in operating surpluses. District officials have historically funded reserves by transferring … have not developed written policies or procedures to formalize the separation payments process. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andConclusion – Travel and Conference Expense Management
… for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each … Some of the more significant types of controls available to management have been discussed in this guide. They are: a travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… which will bring Long Island Rail Road (LIRR) service to Grand Central Terminal for the first time, is expected to cost nearly $9 billion when finished in 2019, more than … serving New York City and Long Island, taxpayers will have to bear the brunt of these unanticipated costs. There …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetStreet and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of Sanitation (DSNY) effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed … NYC streets and sidewalks. … To determine whether the New York City Department of Sanitation DSNY effectively …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessOpinion 89-35
… not needed for immediate expenditure. This is in reply to your inquiry concerning the powers and duties of a town … fiscal functions to the comptroller by local law. Your second and third questions relate to the temporary … invest moneys under section 11. The General Municipal Law does not define "chief fiscal officer", but, based on the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-18XI.18.E Public Officers Law – XI. Procurement and Contract Management
… This section provides guidance on laws, policies, and … generally available to the public; and rendering services for compensation, in relation to any case, proceeding, … whether such individual was a State employee and, if so, whether contracting with such individual will result in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawOverview – XI. Procurement and Contract Management
… 7C of this Chapter, for more information.) The contracting party must be registered in the Statewide Vendor File and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… Louis Dubin, a member of REAC since 2003, as the committee’s new Chairman. “David Peirez’s expertise, his integrity and his insight have helped grow our portfolio during his many years of service,” DiNapoli said. “I wish him all the … School and a member of the New York and Florida bars, the U.S. Supreme Court bar, the U.S. Court of Claims, and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDepartment of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfRenewable Electricity in New York State
To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.
https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdfComptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Gilboa-Conesville Central School District , … a purchasing process that enables competitive methods for the procurement of goods and services. Highland …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B18-6-6)
… in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The Yonkers Public School … unassigned fund balance at the end of the 2017-18 year; however, this appropriation must be approved by the … used. If the fund balance is not approved or available at year end, the District could have a $24.1 million budget gap. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of section …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 98-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve … SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund established to pay …
https://www.osc.ny.gov/legal-opinions/opinion-98-16