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The Economic Impact of the Great Outdoors
… which include outdoor festivals and concerts, sporting events, amusement parks and golf courses, make up 18 percent. … it ranked second for festivals, concerts and sporting events; third for camping and hiking; and fourth for … counties for license issuances were upstate, Erie County selling the most. However, in rural counties, such as …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsTown of Oneonta – Town Clerk (2021M-59)
… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59New York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… New York State Comptroller Thomas P. DiNapoli, Orange County District … them and with law enforcement across the state to protect New Yorkers and hold those who would commit these crimes …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… not reviewed before payment. Key Recommendations Consult with District legal counsel about the intent of the health … before payment. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89DeRuyter Central School District - Information Technology (2019M-175)
… to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. … for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Lawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund … Did the Lawrence Union Free School District District Board of Education Board and officials properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Continuing Crisis: Drug Overdose Deaths in New York
… International and Allergan Finance, consultant McKinsey & Company, three of the nation’s largest drug …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… State agency does not timely notify a NFP of an intent to terminate the contract; require that any waivers of interest … a dated cover letter. If the State agency’s intent is to terminate the contract, notify the NFP in writing of intent … of Existing Contracts - Notices of intent to renew or terminate an existing contract must be provided to the NFP, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1502/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 2 members under Sections 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1507/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… Sections 75d and 75e Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1507/credit-previous-public-employment-or-military-serviceCity of Lockport – Budget Review (B20-1-9)
… firefighters. City officials told us they will hire four new firefighters each year from 2021 through 2023, but have …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9State Agencies Bulletin No. 1947
… PEF Retroactive Salary Increases and provide instructions for payments not processed automatically. Affected Employees … Retroactive Salary Increases. The report will be sorted by Department ID, then by employee name in alphabetical … than 0069 or 2222, and the salary is equal to a salary step of the employee’s grade on the effective date based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… The Department of Agriculture and Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing … law was changed to encourage state agencies to buy local and track how much the state was spending on food," DiNapoli … The Department of Agriculture and Markets AgMkts and the Office of General Services OGS are …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmers