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Oversight of School Safety Planning Requirements
… with legislation and regulations governing school safety planning. The audit covers the period September 1, … to remain vigilant against threats to student and teacher safety. Since 2000, New York State schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against Violence in …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsInventory Controls
… always have adequate inventory on hand. Key Findings ITS does not have the necessary controls in place to accurately … and keyboards—kept in a shared storage area within the building, easily accessible to employees from other entities. … we found the data to be unreliable, as discussed in the body of the report. After we issued a preliminary findings …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsMontauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Opinion 91-38
… upon the proper return of all the additional sets. If a non bidder properly returns all sets of the plans and … must be returned by a city to unsuccessful bidders and non bidders. General Municipal Law, §102 provides that, … the political subdivision to make partial reimbursement to non bidders and unsuccessful bidders for the timely return in …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to … DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… did not: Perform a proper review of reports submitted to New York State agencies to ensure that all cases, including any cash …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… of State Operating Funds, consistent with recommendations I have long advocated. The budget also makes statutory … of the state's rainy day reserves. The state should put this authority to use by relying more on statutory, rather than informal, reserves. This will help …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… agency must notify the vendor when reassigning a contract to another agency or department. Where a reassigned contract was subject to prior approval by the Office of the … transmit two transactions for agency reassignment of a contract: An amendment transaction against the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have … that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingOversight of Contract Expenditures of Palladia, Inc.
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … District Board and District officials procured natural gas at the most favorable terms and in the best interest of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110XIII.4 Overview – XIII. Employee Expense Reimbursement
… Section Overview and Policies When employees travel on State business, they are entitled to reimbursement … and will be reimbursed in accordance with the OSC Travel Manual and collective bargaining agreements. Employees … When employees travel on State business they are entitled to reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… use a Centralized Corporate Customer to create a revenue contract in the SFS, for Interagency billing and payment … processing and to track revenue received from Federal Grant sources. OSC’s Vendor Management Unit (VMU) creates and … billing. Refer to Section 7.A - Interagency and Federal Grant Centralized Corporate Customers of this Chapter for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… as it pertains to finding stable housing, remains a top issue statewide, Mitchell-Lama is one of the few options … in funding for Mitchell-Lama developments, including $1.25 million specifically for Evergreen, so these buildings … the allowed timeframe, to fill vacant apartments. Of the 1,286 apartments reported as turned over that year, more than …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskJune 2002: Advance Refunding Bonds
… Officials Purpose of Bulletin This bulletin explains the reporting requirements for advance refunding bonds. Many … advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building … Details are on the State Education Department's website . What are a "current refunding" and an "advance refunding"? In …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for … The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 … 15,000 residents. The District is a district corporation of the State, distinct and separate from the Town, and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtSUNY Bulletin No. SU-187
… To explain OSC and agency procedures related to the Factor Change. Affected Employees SUNY employees in salary Grade 890 … Additional Pay and certain miscellaneous earnings will change from the Leap Year factor to the Non-Leap Year factor … insert a row on the Job Data record effective 9/01/12 to change the salary calculation on Job Data to a non-leap year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-187-factor-change-fiscal-year-2012-13-suny-cal-and-cyf