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Accounts Payable Advisory No. 72
… voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional award … the voucher coding necessary for federal reporting and interest payment calculations. Guidance is also provided for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsSmall Businesses and the Economic Recovery: Work in Progress
… negative effect from the pandemic at rates that exceed the national average, as shown in Figure 1. Conditions have … hiring in October 2021, rates that are similar to the national average. FIGURE 3 – Share of New York Small … of workers in industry sectors such as accommodation and food services; wholesale trade; real estate; construction; …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesChester Union Free School District – Information Technology (2021M-107)
… (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. District officials should have: Disabled unneeded network user accounts when there was no longer a need for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Opinion 94-24
… discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … Whether the construction of a new town hall is subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for the 2020-21 school budget year, after in-person voting was temporarily suspended and replaced with absentee … modestly — with 73.1 percent of those casting a ballot voting in support of the 2019-20 budget and 69.0 percent voting in support of the 2020-21 budget — a 4 percentage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownState Agencies Bulletin No. 271
… provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro … To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel Retro …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationControls Over Equipment
… determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over … through August 7, 2018. Background H+H is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of 1969. H+H, the largest public health care …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentElevator Safety
… 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in New York City. This … a judgmental sample of 12 elevators located in nine buildings, and observed, along with DOB inspectors, the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyState Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Hicksville Union Free School District – Managing Network User Accounts (Nassau … loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … of Johnson City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsOrange County – Motor Vehicle Oversight (2015M-314)
… Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not complete and … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… 1, 2015 through December 1, 2016. Background The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … total $944,965. Key Findings The purchasing policy does not require the solicitation of multiple quotations or use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Comptroller DiNapoli Releases School District Audits
… Management (Suffolk County) The district’s general fund balance increased by $12.9 million (141 percent) from … condition significantly declined due to a successful tax certiorari challenge. As a result, unrestricted fund … City School District – Budgeting and Multiyear Financial Planning (Monroe County) The board and district officials …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsGermantown Fire District – Board Oversight (2014M-166)
… examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. … expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Saratoga County – County Bridge Maintenance (S9-13-7)
… when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35DiNapoli: MTA Not Holding Paratransit Contractor Accountable
… when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. “By not penalizing … unable to use public bus or subway service because of a disability – was not penalized for making nearly 16,000 … it is the MTA’s practice to approve a taxi, black car service, livery, or voucher authorization to transport …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountable