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Town of Seneca Falls - Procurement (2018M-143)
… $1.13 million). Town officials did not: Seek competition for eight professional service contracts totaling $384,400. … statutes and policy requirements. Develop procedures for procuring professional services to award contracts above … should be solicited, including written requests for proposals, written quotes or verbal quotes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143II.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the … After appropriations are authorized by the Legislature the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlBroadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave records for the … for accuracy. Key Recommendations Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… three schools with approximately 900 students, is governed by an elected nine-member Board of Education. Total … by almost $1.7 million. The Board has not established a policy for funding and using the reserves. Key … balance is in compliance with statutory limits. Develop a formal reserve fund policy that outlines targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and … against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Comptroller DiNapoli Releases Annual Review of MTA Finances
… generate $543 million in savings in 2020 ($848 million in 2021 and more than $900 million annually thereafter). These … more than $360 million in savings annually beginning in 2021, including $70 million in agency initiatives yet to be … calls for raising fares and tolls by 4 percent in March 2021 and by another 4 percent in March 2023. Since 2007, the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 2002-17
… officer, board or agency of a political subdivision or district therein to the lowest responsible bidder furnishing …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Agencies Bulletin No. 1129
… PayServ and SFS begins with SFS providing PayServ with a weekly file of all CAS Cost Centers that are active, have … Full Dress Rehearsal. Any Position Pool in PayServ that does not match a Cost Center in the file provided by SFS … 1, 2012, Agencies need to review this list and determine what action is required. If the Cost Center is still required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 2002-4
… a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers in financing economic … Grant UDAG the proceeds of which were loaned by a village to a developer to assist in financing the construction of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Comptroller DiNapoli Releases Audits
… safety feature that allow for the monitoring of the train equipment and technical analysis of incidents/accidents … its ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… the 10-year period. Participation rates were lowest for Black workers and decreased from 60.3% in 2014 to a low of … the nation, New York has greater shares of workers who are Black (16.3% to 12.5%), Asian (10.3% to 6.3%), and Hispanic … 22.4%. In 2021, participation rates increased for Asian, Black and Hispanic workers, but continued to decline for …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakUnified Court System Bulletin No. UCS-350
… County Court Employees Association F8 Ninth Judicial District Court Employees Association G9 Citywide Association … of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesComptroller DiNapoli Releases School Audits
… to personnel in the building and grounds department and security office. Auditors randomly selected two bi-weekly …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Oversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … OTDA certifies and directly oversees larger-scale shelter facilities (shelters serving ten or more families or … 18 percent. Seventy-five of 95 (79 percent) adult shelter food service workers at the 15 shelters we sampled …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOversight of Hazardous Materials and Waste
… University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 … SUNY’s System Administration established the Environmental Health & Safety Office (EHSO). The EHSO serves as a technical … Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery ( 2014-S-14 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteUnified Court System Bulletin No. UCS-174
… for agencies to complete their required processing steps by the effective date for all transactions, agencies must … Transaction Procedures Transactions retroactive a year or more: All transactions that are retroactive a year or more must have prior approval by OSC before they …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesSelected Aspects of Subway Station Safety
… environment.” The Division has five operating units with 6,207 employees who maintain the safety and cleanliness …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… Vehicles (DMV) has not done enough to prevent automotive repair shops and inspection stations from operating without … consumers from being taken for a ride by unscrupulous repair shops," said DiNapoli. "This means doing more to ensure that New York's repair shops are legitimately registered and working harder …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shops