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Contract Advisory No. 22
… the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the … by BOC: A minimum of one year has passed since the Expire Date of the contract and there has been no activity (SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed five-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than 5% of the … the prudent and economical use of public moneys in the best interest of the taxpayers and guarding against …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 89-15
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify … the village fire department. GENERAL MUNICIPAL LAW, §209; VOLUNTEER FIREFIGHTERS' BENEFIT LAW, §30: Any loss or damage … district. However, the "home area" is responsible for Volunteer Firefighters' Benefit Law coverage under those …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Gowanda Central School District – Financial Management (2024M-104)
… million, and missing opportunities to lower real property taxes. The Board and District officials: Consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Uncollected Penalties (2015-F-8) … uncollectible. This audit also found that there was a lack of a separation of duties associated with the collection of … and Health Code Waivers (2014-S-27) DOH waiver practices do not effectively ensure that safety and structural risks …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process and exceeded its authority under … funds were used for the approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions: are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST … recording of all operating and appropriated transfer journal entries specifically authorized in statue. In … Transfers to Other Funds” in the sending (debit) journal entry chartstring and 36310 “Transfers from Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… and Williamsville Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine whether … only those school district officials with a business need (i.e., operations, instruction, management and evaluation) and … job duties or responsibilities. Key Findings Districts do not adequately control access to their Systems. None of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3State Comptroller DiNapoli Releases Audits
… to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate … $12,744 in ineligible costs that Mary Cariola reported for reimbursement. State Education Department (SED): Wayne County … $20,988 in ineligible costs that ARC Wayne reported for reimbursement Department of Health: Medicaid Program – Claims …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsTechnology Transfer Program and Royalty Payments
… New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at … Foundation’s mission is to provide talent, services, and technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsOpinion 2001-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Sponsor's Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley to the Honorable Gerald C. … public library boards to cover such employees (see letter from Robert Stone, Esq., Counsel to the State Education …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the … Board and District officials overestimated appropriations when developing budgets for the three fiscal years 2012-13 … Manager has developed a long-term planning model used when preparing the District’s annual budget but the Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Housing Trust Fund Corporation Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program Report 2020S4
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsState Comptroller DiNapoli Releases Municipal & School Audits
… and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash … records. Specifically, the village does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsCampbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the … underestimated revenues and overestimated appropriations when they prepared and adopted budgets for the last three … will be reserved, how each reserve will be funded and when the balance will be used. … CampbellSavona Central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the … require District officials to properly document compliance when they sought competition. District officials could not demonstrate that they sought competition when procuring professional services from five vendors who …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… related to the terminal illness. Hospice can be provided in the home or in an inpatient setting and includes nursing and physician … care. Key Findings Auditors identified about $8 million in inappropriate Medicaid payments for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… has made important security improvements, the first phase of its capital program is still not finished, more than … transit security over the past four years has shifted more of the burden of securing the nation’s largest transit system … a halt in construction in capital security work. To view a copy of the report, click here , or visit: …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel and Net Cards within the … The agency must lock the employee’s SFS user account or change the employee’s role accordingly. The agency should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-charges