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XI-A.4 Procurement Card Use – XI-A. Purchasing
… in Chapter XI-Section A3 Purchase Orders of this Guide. Process and Transaction Preparation: When online … Paying and Reconciling Procurement Card Charges of this Guide. Guide to Financial Operations REV. 01/10/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… and sign school deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records … that is not needed to fund District operations. Have the faculty advisors ensure that pre-numbered receipts are issued … the amount expected to be realized in advance. Appoint a faculty auditor to reconcile the central treasurer’s books …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraVillage of Albion – Water and Sewer Rents (2013M-108)
… 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises … implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys collected …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108East Ramapo Central School District – Financial Condition (2013M-141)
… July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland County. … East Ramapo Central School District Financial Condition 2013M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Long Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Preferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are monitoring … To determine how State agencies and facilitating agencies are monitoring …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact on critical city services and programs, according to a report … Attrition outpaces hiring among New York Citys municipal workforce which could have an impact on critical city services and programs according to a report …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionPermanent COLA
… In July 2000, the Retirement System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that permanently increases your retirement …
https://www.osc.ny.gov/retirement/publications/permanent-colaOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58State Agencies Bulletin No. 1939
… automatic processing of the October 2021 increase to the Security Services Hazardous Duty Pay annual amount, and to … New York State and NYSCOPBA, provides for a bi-weekly Security Services Hazardous Duty Pay payment for employees … in Bargaining Unit 21. Effective Dates The bi-weekly Security Services Hazardous Duty Pay increase will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01DiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… said. “Today, he is a convicted felon who has had to pay back the money he stole. My office will continue to partner … the effectiveness of the measures taken to safeguard the application process for rental assistance. The State Police …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftNew York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… governance structures of SpaceX, which is preparing for its initial public offering, DiNapoli announced today. … governance structure within SpaceX’s confidential draft registration statement. While the registration statement has … SpaceX to revise its proposed structure before its final Form S-1 is filed. Specifically, the investors are seeking …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to … drinking water and prevent contamination that could result in health problems, according to a report released today by … standards for contaminants with harmful health effects. In New York state, the 2017-18 enacted state budget contains …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectFrankfort-Schuyler Central School District – Financial Management (2016M-226)
FrankfortSchuyler Central School District Financial Management 2016M226
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
Village of Maybrook Water Operations 2013M121
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 … Ensure that the Department’s computerized financial system is updated to prevent the modification and deletion of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and