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Rochester City School District - 2020-21 Budget Review (B20-2-5)
Provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-br-20-2-5.pdfHousing Affordability in New York State, June 2019
The percentages of New Yorkers with housing costs exceeding affordability benchmarks were among the nation’s highest in 2017.
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-affordability-2019.pdfInstitute of Technology at Utica/Rome - Selected Employee Travel Expenses (2012-S-146)
We recently audited the travel expenses of one employee of the Institute of Technology at Utica/Rome (SUNY IT).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s146.pdfInvesting in New York State, September 2014
The New York State Common Retirement Fund has a powerful, far-reaching impact on the economy of New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-investing-nys-2014.pdfOpinion 90-42
… discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing … -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits …
https://www.osc.ny.gov/local-government/auditsImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9 ). …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. … funds to bridge the gap, others may need to take a hard look at operations to find ways to cut costs to stay under … have about $308 million less in levy growth compared to what they had in 2015-16 when the allowable growth factor was …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates key tasks … these key functions helps ensure the agency orders what it needs, gets what was ordered, and only pays for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesOpinion 91-39
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding … OFFICERS AND EMPLOYEES -- Compensation (waiver of post-retirement salary - effect on retirement allowance) CIVIL … of his or her retirement allowance, subject to the income limitation imposed by Retirement and Social Security …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 93-23
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs … (chair of planning board in contract with town for electrical services) ZONING AND PLANNING -- Planning Boards …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… complete report – pdf] Audit Objective Determine whether the Tompkins County (County) Department of Weights and … testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … The Director of Weights and Measures (Director) did not complete all required testing of weighing and measuring … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include documentation to show …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1