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How to Make a Vendor Responsibility Determination
… the vendor has: appropriate financial, organization and operational capacity and controls; appropriate legal … personnel resources and expertise, and proper auditing and accounting controls. Legal Authority Authority to do business … than satisfactory performances, early contract termination for cause, contract abandonment, court determinations of …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationState Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… ease the financial difficulties facing local governments and school districts and give them greater fiscal flexibility … fully recovers. I thank Governor Cuomo and the Legislature for enacting this important bill quickly.” The new law, …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… fasteners such as paperclips, staples, rubber bands, etc. Best practice is to either use a single paperclip to group a … Screen. Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsOpinion 97-7
… trust fund and which have been held beyond the five year dormancy period set forth in Abandoned Property Law, §600 … and that some of these funds are held beyond the five year dormancy period set forth in section 600 of the Abandoned …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- … 1987 Opns St Comp No. 87-34, p 52). In particular, we have concluded that the exception from a fire district's …
https://www.osc.ny.gov/legal-opinions/opinion-91-44DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland … can do more to protect the state’s water systems from attacks and the threats posed by natural disasters like … and participation of local health departments with DHSES site visits and calls would benefit monitoring of water …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… is monitoring EOP, and campuses were generally using the funds for allowed purposes, auditors identified some … CUNY received a total of $24 million in New York State funds to expand OER initiatives as part of an effort to … CUNY did not track $17,674,400 of the $24 million in OER funds received from the State for the 2018–2023 CUNY fiscal …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsXVI.3.G Legal Compliance – XVI. Financial Reporting
… contractual provisions that could have a material impact on the combined financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceSeminars for Local Officials
… and employees. These training sessions take place in a single day and generally incorporate 2-3 different topics. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in … by the Mayor and the City Council, who are responsible for the legislative affairs of City government. The … fiscal year were $467.1 million. Results of Review Based on our limited procedures, it appears that the City has made …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background BOCES serves 25 school …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOpinion 2000-9
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … bonus to the executive director of the agency for services already rendered and for which a fixed salary …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 1260
… (Deduction Code 209 ) is based on the employee's grade level or status as a non-graded employee. Grade 622 and below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesAccounts Receivable Collections
… for collecting accounts receivable that state agencies have been unable to collect and have referred to the OAG. During the period April 1, 2008 … were delayed by as much as a year or where cases were on hand from one to three years without any actions taken. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … expenditures. As a result, City officials relied on interfund advances, budget notes and long-term financing … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mReal Estate Portfolio
… and determined the need to either hold or dispose of properties, and whether it has disposed of real property on … as promptly as possible. The Authority reports it owned 63 properties as of March 31, 2012. Key Findings The Authority … to better ensure it obtains fair market value when leasing properties. Key Recommendations Ensure annual property …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCollege at Purchase – Selected Employee Travel Expenses
… shortage and to ensure the most efficient use of State funds. Key Recommendation Conduct a formal written study to … the option that ensures the most efficient use of State funds. Other Related Audits/Reports of Interest State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits have been issued. Albany Water Board – Software … P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… by their individual employment contracts and were based on a board resolution adopted over 20 years before their … health benefits that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming Central …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits