Search
DiNapoli: Trouble Ahead for Local Governments and Schools
… governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … the federal government has stepped in with financial assistance to help states and local governments weather … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsArea #6 – Patch Management – Information Technology Governance
… upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… officials used competitive methods to procure professional services. Expenses for conferences attended by Board of … and when competitive methods will be used for professional services. Ensure that expenses for Board conference travel … Wyandanch Union Free School District Professional Services Administrative Expenses and Fuel Inventory 2018M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling $39,000. In addition, the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEaton No. 1 Fire District – Board Oversight (2024M-4)
… complete report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained. … activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … local retailers and, six months later, from Finger Lakes Home Supply (Home Supply) without competitive bidding. In addition, the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyX.4 Overview – X. Guide to Vendor/Customer Management
… 4.A - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the … section will explain the information maintained on each tab and its impact on agencies. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewState Authority Contract Approval, Reporting and Filing
… amendments for prior review and approval, or filing. For a full description of the contract submission process, read the … as this information changes. Instructions Annual Report Form Submit Contracts and Amendments State authorities submit …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingPrimary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3173.pdfProperty Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdfMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials established … Determine whether Mount Pleasant Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userOpinion 2002-7
… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Shelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge projects at increased risk as the state faces fiscal challenges and shrinking debt capacity, according to a report issued …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debt