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Seneca Falls Central School District – Procurement (2021M-201)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings District officials did … we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201X.1 Overview – X. Guide to Vendor/Customer Management
… chapter is to provide the procedures and guidance that Business Units need to register vendors and customers with … of the State Comptroller’s (OSC) statewide reporting requirements to report the total funds received from one … and necessary details on all policies related to: Vendor Registration Maintenance of Vendor Records Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewTown of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is … of Public Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … did not maintain adequate records and reports to allow the Board to properly manage Village finances. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Introduction – Travel and Conference Expense Management
… as part of their official duties, whether it is to attend conferences, training sessions or to perform other … Not obtaining governing board approval before attending conferences. Alcohol purchased with taxpayer dollars. Payment … card was used for these expenses. Extension of trips after conferences for personal reasons at local government or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryCompliance With the Safe Schools Against Violence in Education Act
… reporting statistics on crime and incidents to the State Education Department (Department). We also assessed … one is available. Other Related Audits/Reports of Interest State Education Department: Reporting of Violent and Disruptive Incidents by Public Schools (2005-S-38) State Education Department: Reporting of Violent and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actState Agencies Bulletin No. 1015
… OSC will automatically end employee payroll deductions for U.S. Savings Bonds. A new row will be inserted on the … to automatically cancel the deduction. The last deduction for U.S. Savings Bonds will be the Institution checks dated … November 24, 2010. Employees may be entitled to refunds for deductions previously taken that had not yet been applied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsProcessing of Paper Tax Returns
… audit covers the period January 1, 2012 through February 6, 2014. Background The Department is responsible for … from a preferred source at a price that is no more than 15 percent above the prevailing market rate, the State agency … is valued at about $16 million. However, as of February 6, 2014, the Department had paid out only $234,000, primarily …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsControls Over Cash Advance Accounts
To determine whether the Workers Compensation Board WCB has adequate controls over the cash advance accounts it oversees to ensure the money is properly acco
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… Education Department (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is … advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., … for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLow-Income Housing Trust Fund Program
… up to $2.4 million per project. The Corporation receives staff and administrative support from the Division of Housing … process. During our audit period, the Program awarded funding to six projects that staff review had deemed "infeasible," and 13 others were …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programOpinion 2006-10
… planning board and zoning board of appeals); (salary of registrar of vital statistics) -- Town Charges (salary of … You also ask whether expenses budgeted within the town clerk’s office but attributable to a “cable television … district, with the approval of the legislative body of the county in which each affected district is located. Assuming …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … be apportioned among the towns and cities on the basis of full valuation of taxable real property, on a per capita …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… A new report by State Comptroller Thomas P. DiNapoli highlights the … York’s local economies and to the state’s overall economic health. The state’s 290 degree-granting, postsecondary … there were 13,090 fewer jobs than 2019. In 2023, average annual wages paid by the state’s colleges and universities …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsLow Income Home Energy Assistance Program – Federal Funding and New York
… eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2024, 1.8 million beneficiaries were authorized in New York State, totaling $398.2 million in benefits with an additional $31.7 million in funding for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfPrivacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdf