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Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… $1.2 million with its own money to local governments and private entities. Key Recommendations Implement a process to periodically review projects that fall short of their job creation goals and determine whether or not to exercise …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Accounts Payable Advisory No. 47

… in the NYS vendor file. This policy, subject exceptions, is applicable regardless of whether the agency intends to pay … a check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to use POs for all planned …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-use

Town of Thurman – Capital Projects (2016M-431)

… oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's failure to …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

Town of Shawangunk - Sewer District Charges (2018M-122)

… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Opinion 2002-12

… the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, … any facility, service, activity, project or undertaking is subject to public hearing, referendum, approval or other … then its right to participate in the cooperative agreement is similarly conditioned ( id .). A municipal cooperation …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0

Opinion 2002-12

… the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, … any facility, service, activity, project or undertaking is subject to public hearing, referendum, approval or other … then its right to participate in the cooperative agreement is similarly conditioned ( id .). A municipal cooperation …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12

City of Newburgh – Budget Review (B22-6-10)

… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has …

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

Opinion 95-5

… (County Law, §308[4]). Because the term "system costs" is defined to mean the costs "associated with" obtaining and … 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for obtaining … from capital reserve funds to pay debt service). It is our opinion that the nexus between the purchase through …

https://www.osc.ny.gov/legal-opinions/opinion-95-5

State Contract and Payment Actions in September

… approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion and approved more … and Supports $15 million with OpAD Media Solutions LLC for public awareness campaigns.  Office of General Services  … Comptroller approved 1661 contracts for state agencies and public authorities valued at $19 billion and approved more …

https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september

VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables

… for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or … in the Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The … when depositing and classifying revenue as each fund is often restricted to receiving certain types of revenue. …

https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overview

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… officials secured user account access to the network and financial application and developed an information … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … written IT contingency plan. District officials disagreed with certain findings in our report but indicated that they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

City of Binghamton – City Operations (2015M-280)

… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

Roxbury Central School District – Financial Condition (2013M-207)

… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the  Town of Clifton ,  City of Glen Cove ,  Smithtown Fire District ,  Walden Fire … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2

Office for People With Developmental Disabilities Fuel Card

… Purpose We examined select purchases made on State-issued WEX Bank fuel credit cards (WEX card) by … review and approve the logs for completeness and accuracy on a regular basis. At the time of a fuel purchase, drivers … document details pertaining to the fuel purchase and trip on the log, and (iii) maintain fuel receipts with the logs. …

https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-card

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… Taxes - Taxes receivable are comprised of four principal sources of State tax revenues which include personal income … Chapter. Leases - Leases receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State has entered into. The …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants

Contract Participation of Minority- and Women-Owned Business Enterprises

… established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of … New York State Executive Law (Law) requires State agencies and public authorities to promote the participation of …

https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprises

State Contract and Payment Actions in November

… Winter World University Games. $1.5 million to the Saranac Lake Civic Center, Inc. for a portion of the design, … furniture and equipment costs to upgrade the Saranac Lake Civic Center to support the Center’s hosting commitments …

https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-november