Search
College of Optometry – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … We found that the selected employee was responsible for arranging travel for other College staff members, charging these travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The … did not ensure that copies of back-up data were stored in a secure off-site location and the Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … of 221 days past the due date for the fiscal years ending in 2008 through 2011. The Board has not implemented …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… with the Town’s attorney to determine what actions it can take to ensure the Supervisor performs his required …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Comptroller DiNapoli Releases School District Audits
… Central School District – Cash Management (Fulton County, Saratoga County and Montgomery County) District … a comprehensive multiyear financial plan. New York Mills Union Free School District – Procurement (Oneida County) … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Town of Bangor – Board Oversight (2012M-193)
… Board did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. … 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal year 2012, appropriations totaled $5.9 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Operational Advisory No. 8
… or more and do not negotiate those checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the … Funds on April 30th. It is important that Agencies reissue any checks due to recipients or cancel any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachOpinion 98-14
… to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be appropriated and to be raised by real property taxes for town outside village purposes. Article 8 of the Town Law … of revenues and expenditures of the administrative unit for the ensuing fiscal year. Estimates must be submitted in …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York … power allocations that it offers to RNY applicants, but not the power they actually accept. NYPA also reports job … allocation, but are in pending status because they have not signed a contract. In some cases, these businesses later …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesEDSS - Glossary of Terms
… Table of Contents Contract Reporter Exemption Requests (CRER) … the CRER. Attachments Based on the CRER Type selection, a list of suggested documents will display on the attachments … will result in multiyear contracts covering the full five years, the initial term amount would be $500,000. …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… 420.10(7) of the Criminal Procedure Law. A county whose probation department is a designated restitution agency may … unclaimed restitution payments collected by the county probation department prior to November 1, 1984. You ask … §60.27; Criminal Procedure Law [CPL], Article 420). County probation departments are often designated as the agency …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Concessions (to operate golf course); (as … character of which is neither a purchase nor contract for public work, is not subject to competitive bidding. … although villages are generally authorized to sell village real property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-60DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… The state Department of Health (DOH) oversees its own district offices and county health offices across the state, excluding New York City. The district and county offices are responsible for permitting … city with a population of 125,000 or more (i.e., Buffalo, Rochester, Syracuse and Yonkers), the inspection functions …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… respectively. The second-largest part of New York City’s allocation, $1.98 billion, or 28.4%, targeted the full … 20% minimum required by law. The city’s adopted FY 2023 budget repurposed an additional $176 million of ESSER III … recovery. Despite including measures for identifying student needs and tracking academic recovery as part of the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesMaintenance and Inspection of Event Recorder Units
… to Event Recorder Units (ERUs) and whether Transit has a corrective action plan (Plan) to fix ERU deficiencies that … Transit is the largest public transportation agency in North America and one of the largest in the world, with … and inspection policy, as detailed below: Train car inspections were not always done timely. We determined …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Comptroller DiNapoli Releases Municipal Audits
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the supervisor's personal … purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board annually adopted energy program guidelines establishing rates and eligibility …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Manual (2017-S-7) Kennedy is a New York City-based not-for-profit organization authorized by SED to provide … of Education (DoE) refers students to Kennedy and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to Kennedy. For the three …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… than they actually worked January 20, to March 14 this year, when auditors began visiting the outpatient …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesInvestors Renew Call on Exxon to Address Climate Risk
… A coalition of institutional investors, led by New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (CRF), and the Church … and gas majors, and we have therefore again co-filed the New York State Comptroller's resolution," said Edward Mason, …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-risk