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Opinion 99-5
… library system under the contract would be made available from an annual appropriation by the school district, subject … well as to the individual public libraries (see memorandum from Charles A. Brind, Counsel, State Education Department, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli Releases Lower Manhattan Economic Snapshot
… with hundreds of thousands of public and private sector employees, and college students. In the past two years, Pace …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… society. The COVID-19 pandemic highlighted the importance of having broadband internet connections at home, as … an impediment for many New Yorkers. In 2019, one in three low-income households did not have access to broadband. In … the FCC, New York’s successful deployment has reduced the number of New Yorkers without available broadband from a …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… funds from 10 cash advances totaling $19,997 were spent. The central treasurer made seven disbursements totaling … adequate documentation to support collections. Monitor the status of cash advances and prepare reconciliations to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Canajoharie Central School District – Fuel Purchasing (2021M-170)
… unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during … records prevented us from determining the total amount of high-credit risk fees paid. Key Recommendations Solicit … reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts … to take corrective action. Appendix B includes our comment on an issue raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is … in the claims process. District officials agreed with our recommendations and indicated that they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… complete report - pdf ] Audit Objective Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in … and its adopted investment policy. Key Findings The Board did not always comply with its procurement and …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent … is driven by the high share of multi-family housing in New York City, where about 40 percent of the population …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkNew York City’s Uneven Recovery: Mothers in the Workforce
… Mothers in NYC Continue to Face High Unemployment Rate as Nation’s … to mitigate the spread of the virus. Nationally, mothers in the workforce experienced a larger increase in unemployment than fathers. While New York City saw a …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforcePermanent COLA
… A Message from Comptroller Thomas P. DiNapoli In July 2000, the Retirement System was at the forefront of a … payments are based on the rate of inflation, as reflected in the consumer price index published by the U.S. Bureau of … Representatives at any of our consultation sites. A list of these consultation sites is available on our website …
https://www.osc.ny.gov/retirement/publications/permanent-colaSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … as requiring at least two people to count and certify the money collected at fundraising events. Document the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andREACH Academy Charter School - Cash Disbursements (2019M-130)
… that goods and services are received at the agreed upon price, quantity and in good condition and provide for an …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… complied with competitive bidding statutes when awarding two contracts totaling $549,000 and did not seek competition …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … receipts were collected deposited recorded and remitted in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and