Search
Opinion 88-41
… $5,000 shall be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… at 10 campuses controlling about 84 percent of these funds. DiNapoli's auditors found 10 of the 30 foundations …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… of poor budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as … administrative positions filled during the audit period, many of which were temporary. District officials also did not … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… and Bloomingdale's Outlet. Ross Stores Inc. is a Fortune 500 company and one of the largest discount fashion … notable companies to address human rights issues. 2016 – Fortune 500 fast food companies Wendy's and YUM! Brands , the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyOpinion 95-32
… Laws of 1992. Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Arrests Follow Joint Investigation Between the State Comptroller's Office, the Otsego County District Attorney, the Otsego County Sheriff's Office, … 28, 2023 Three principals of Phinaliz Communications LLC were arrested in connection with a long-running scheme to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeComptroller DiNapoli Releases School Audits
… unassigned fund balance has exceeded the statutory maximum for the past three fiscal years. The district also has three … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district officials … did not complete the required tax exemption forms or file for proper refunds. Stockbridge Valley Central School …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … was able to identify the purpose for each payment as a proper Company purpose. Key Recommendations List in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 953
… page. Background The General Comments page is available for all Payroll users to store or communicate supporting … page when additional information is required by OSC for processing a transaction. The General Comments page may also be used by agencies for internal record keeping purposes and is used by OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… September 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County … to be competitively bid and document their efforts. … North Country Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedAccess-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an … for the joint sewage transmission system. Parks officials are concerned about the amount being billed for debt service …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Town of Tioga – Long-Term Planning (2022M-181)
… long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs … of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces of … of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
greene school district leave
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has … approximately 36,000 residents. The Village is governed by an elected five-member Board of Trustees. Its general fund … to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Mahopac Central School District – Financial Condition (2013M-302)
… audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings … year. Key Recommendation There are no recommendations for this report. … Mahopac Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationState Agencies Bulletin No. 1201
… Concurrent Hire, and Transfer transactions in PayServ as a result of SSN Decoupling Affected Employees Agencies … These changes will limit access to the data displayed by these transactions to those PayServ users with a “need to … ID to be entered by the online user. When the employee being Rehired, Concurrently Hired, or Transferred does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payserv