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XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract … a clause provides the vendor with the ability to walk away from its obligations under a contract, without consequence, … should not be provided with the ability to walk away from its contractual obligations without the consent of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Municipal Audits
… failure to protect PPSI can have significant consequences on the city, such as reputation damage, lawsuits, a … financial operations. As a result, the city could lose out on significant revenue. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Comptroller DiNapoli Releases School Audits
… balanced because the district routinely relied on significant amounts of appropriated fund balance to … expenditures. District officials have instead relied on the use of fund balance and reserves to close budget gaps, …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… have such limitations. Our initial audit report, issued on June 22, 2017, examined whether Empire implemented … audit. In particular, Empire recovered $11.5 million on behalf of the Empire Plan and implemented both of the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followII.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for … and execution. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewInternal Controls Over Selected Financial Operations
… Center (BSC) performs many administrative functions on behalf of SLA, such as accounts payable and receivable, … travel card charges. Take appropriate follow-up action on outstanding charges. … To determine whether the Division …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate significantly from what was planned. Local governments must closely monitor … inflation or 2 percent with certain exceptions, including a provision that allows municipalities to override it. The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 … Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through February 11, … District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… made to counties and tax-imposing cities are based on estimates by the Department of Taxation and Finance. In … should reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly Local Sales Tax …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… made to counties and tax-imposing cities are based on estimates by the Department of Taxation and Finance. In … to reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly Local Sales Tax …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Gowanda Central School District – Financial Management (2024M-104)
… and resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing … and recommendations. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property tax … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mOutreach Events
… as abandoned property. Date Event Address County May 2025 May 8, 2025 9:30 am - 1:30pm Westchester County 57th Annual Salute … for Lost Money and view Frequently Asked Questions on our website by clicking on the links below: Search for Lost Money …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsTown of Pleasant Valley – Financial Management (2024M-158)
… did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Reporting Resources
… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … on demand - Coming Soon! … Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Amerigroup's SIUs were very limited. We also found that New York’s Medicaid program had no specific requirements or …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… is welcome news for municipalities, as local revenues have been under significant pressure in recent years," … findings in DiNapoli's report include: Factors that may have influenced the recent increase in collections include …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013