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Lockport City School District - Procurement (2021M-198)
… - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and services in … the District’s response. … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … for public use and to conduct a public sale (see McKinney's Statutes, §397). Since nothing in the enabling act …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Emergency Service Communication Surcharges (2017-MS-4)
… (E911) surcharge revenues to improve their county’s 911 systems and operations, for the period January 1, 2014 … revenues, while the Department of Emergency Services, 911 centers or Police Departments are responsible for E911 … 2017, wireless surcharge payments will be made to the NYS Department of Taxation and Finance. Key Findings No …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Multiyear Planning
In this session, local officials will learn the importance of adopting a thorough multiyear financial plan and a multiyear capital plan.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-planning-060524.pdfCompliance With Executive Order 95 (Open Data) (2019-S-16)
To determine whether the Department of State is complying with Executive Order 95, including providing, in a timely manner, publishable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s16.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
State Government Accountability - Special Reports
… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State Fiscal Year 2021-2022 Report on Preschool Special Education Preschool Special Education … Transportation Authority: Homeless Outreach Programs on MTA Properties, July 2019 Homeless Veterans in New York …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). … that has a classification as a “procurement supplier” in the NYS vendor file. This policy, subject exceptions, is …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useBellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District District officials approved supported and monitored overtime
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Administration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfVillage of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its … 74 local correctional facilities (county jails and New York City facilities), and 429 local lockups. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesOpinion 88-71
… (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the … Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). There is sufficient consideration for the compromise …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 90-36
… checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated check … Hun, at 260) and the agent wrote in pencil on the checks when they were severally to be presented for payment. In … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Controls Over Capital Improvements at City-Owned Homeless Shelters (2018-N-3) 180-day response
To determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and adequate controls over the capital improvement process at City-owned homeless shelters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18n3-response.pdfExxon's Investors Call for Meaningful Climate Risk Plan
… Investors led by New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), and the Church …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… by filing a complaint online at [email protected].ny.us, or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … Former Ontario Water Superintendent …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… amount of PE to students in grades K-4, and seven did not do so for grade 5. Auditors did find that all 10 districts …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… Purpose To assess the extent that State agencies responsible for … of New York State. These agencies provide oversight to more than 7,000 pools, beaches, and spray grounds … A draft copy of this report was provided to officials from each agency for their review and comment. Their comments …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-grounds