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XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… and cost. Achievable terms are feasible and within the contractor’s influence, given the available resources and … Time-bound terms impose specific deadlines by which the contractor must perform. At a minimum, SMART contract terms … and the actions that will occur in the event the contractor does not comply with contract terms (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… About 675 local authorities operate in New York state and provide a host of important services to … than 4,300 employees, report approximately $1.5 billion in spending and $18 billion in outstanding debt, and operate with little oversight, … About 675 local authorities operate in New York state and provide a host of important services to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyMarcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66United Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Of the initial report’s three audit recommendations, one was partially implemented, one was not implemented and one was no longer applicable. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andOpinion 93-18
… Program (circumstances requiring referendum on program for fire company in fire protection district) VOLUNTEER … district in the town. The authority and procedures for establishing a service award program are set forth in … governing board shall establish a service award program for the volunteer firefighters of the fire departments or …
https://www.osc.ny.gov/legal-opinions/opinion-93-18State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… for “professional degrees,” reduces support for part-time learners, and shortens repayment and deferment options. … higher education ecosystem, which provides almost 300,000 jobs, $15.7 billion in consumer spending, over $8 billion in …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Objective To determine the extent of implementation of the five … Train crews consist of two members: a Train Operator (TO) and a Conductor – both of whom have direct responsibility … and proper operation of Transit trains. Employees new to the TO and Conductor positions must go through Induction …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followLancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Opinion 92-45
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … squad of a fire district fire department may impose a fee on certain persons to whom they provide service. General … squads ..." (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… help underscore the importance of the work to the MTA’s funding partners as they examine the proposal. “The proposal also … both capital programs that do not yet have an identified funding source. Like the MTA, the public is also waiting for …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programOpinion 89-7
… was required to meet twice in one year to hear complaints with respect to the assessments on the town's tentative … was required to meet twice in one year to hear complaints with respect to the assessments on the towns tentative …
https://www.osc.ny.gov/legal-opinions/opinion-89-7DiNapoli Appoints Senior Budget and Policy Staff
… said. “As the taxpayer watchdog, my office is responsible for providing an independent and fact-driven analysis of the … workforce and infrastructure issues, and is well-respected for her ability to distill complex research into … $170,000. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining … Whether the offices of a noncharter county are required to be kept open for the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Green Best Practices: How Local Governments can Reduce Energy Cost and Minimize Impact on Global Climate Change
Green Best Practices: How Local Governments can Reduce Energy Cost and Minimize Impact on Global Climate Change
https://www.osc.ny.gov/files/local-government/publications/pdf/researchbrief_green.pdfDiNapoli and William Glasgall Op-Ed
… Accepted Accounting Principles (GAAP) for its budget as well as annual comprehensive financial reports. This … is instructive. Simply stated, we have not fully lived up to these goals. That's why we propose implementing … the federal relief aid efficiently to help improve the lives of all of our constituents. The time is now to create a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… 1,800 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 … Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints a Network … access rights should be established or modified based on job duties and proper segregation of duties. Limit the number …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… The New York Daily News published an op-ed from New York State Comptroller … The New York Daily News published an oped from New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performance