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Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … requirements and the District’s procurement policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Emerging Manager Definition and Life Cycle
… monitoring and progression of potential candidates for inclusion in the program, independent of asset class … business life cycle stages. Stage Traditional Attributes for the Stage Seed & Early The firm typically has managed money for institutional investors less than five years Has access …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleSales Tax Vendor Registration Practices
… ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the … 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 … than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a tax on sales …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… COVID-19 pandemic, boosted New York’s per capita balance of payments from Washington from second-to-last in federal … government in FFY 2020. Overall, the state received 6.4% of total federal spending compared to 5.9% it received last FFY. He noted that all states had a positive balance of payments for FFY 2020 due to the unprecedented influx of …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backState Agencies Bulletin No. 1477
… Purpose To inform all agencies of the upcoming roll-over of the chart of accounts strings mapped to the Position Pools … have been created in the Statewide Financial System by the Bureau of State Accounting Operations. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overReal Estate Portfolio (Follow-Up)
To determine the extent of implementation 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-followElevator Safety (Follow-Up)
… Elevator Safety (Report 2017-N-4 ). About the Program The New York City Department of Buildings (DOB) is responsible for … hired by building owners, as DOB did not provide records. As a result, hazardous and other unsafe conditions …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… services. Key Recommendations Ensure that appropriations are incorporated in the budget only when there is an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsOpinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 95-6
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and … to violations of traffic control signals and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Railroad Bridge Inspection Program
… the 48 bridges it is responsible for. As a result, eight required inspections were not done between 2010 and 2012. The … Program into compliance by updating the bridge management plan information, bridge inventory, and bridge inspection …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programOpinion 93-16
… Volunteer firefighters who also serve as paid employees of a political subdivision may not earn credit under a service … firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Personal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsOpinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… year as well as details about the incidents. DiNapoli’s auditors reviewed incident records for seven schools outside of New York City for the 2011-12 school year, identifying a total of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawUnified Court System Bulletin No. UCS-112
… new dues structure change and dues rate for New York State Court Officers Association members. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersDiNapoli Honors Community Leaders During Italian Heritage Celebration
… League since 2015 and has served on the board since 2007. She has donated over $2 million to almost 2,000 children of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationBerkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40State Comptroller DiNapoli Releases Municipal & School Audits
… and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2001-11
… of interest of municipal officers and employees and, inter alia , prohibits certain interests in municipal contracts. A … adopted pursuant to section 104-b must provide, inter alia , that when competitive bidding is not required by law, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11