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Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)

… of implementation of the five recommendations included in our initial audit report, Controls Over Vehicle Use and … required to negotiate costs with the private repair shops in its network and ensure costs are competitive and … $9.5 million to the Contractor and more than $10.2 million in commercial fuel purchases using the statewide refueling …

https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-follow

Opinion 91-6

… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … (GSA) contracts. General Municipal Law, §103 provides, in pertinent part, as follows: Except as otherwise expressly … the required security after advertisement for sealed bids in the manner provided by this section ... General Municipal …

https://www.osc.ny.gov/legal-opinions/opinion-91-6

Oversight of New York State Forest Tax Programs (Follow-Up)

… produce forest crops and increase the likelihood of both healthy forests and a stable forest economy, in 1974, New York enacted Real … under the former program; these landowners have been benefiting from local tax reductions – and lesser …

https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-follow

DiNapoli Expands State Spending Transparency on OpenBookNewYork.com

… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth … Thomas P DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcom

Town of East Hampton – Budget Review (B7-14-18)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18

Town of East Hampton – Budget Review (B7-15-19)

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Town of East Hampton – Budget Review (B7-16-14)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …

https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14

DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones

… vehicles. More than one-third of the total school zone violations were during hours when children were most likely to be entering or leaving school. Officials don't closely monitor Department of Motor Vehicles' (DMV) …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violations

Opinion 94-9

… matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION … as an official newspaper of a village from prior to 1940 through 1970, and which would otherwise qualify as a … newspapers and may submit claims for compensation pursuant to Public Officers Law, §70-a. You ask whether the amendments …

https://www.osc.ny.gov/legal-opinions/opinion-94-9

Riverhead Central School District – Financial Operations (2025M-64)

… Did the Riverhead Central School District (District) Board members (Board) receive complete and accurate financial information in … 1, 2022 – April 30, 2024 Understanding the Audit Area The Board and District officials are responsible for developing … Did the Riverhead Central School District District Board members Board receive complete and accurate financial …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

State Agencies Bulletin No. 174

… Users with update access to the Position Management panels may now change the Employee Type field on the Position … Agency Procedures: Changing Employee Type on Position Data Panels and Automatic Updating of Incumbents Job Data Record …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employees

DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official

… the town’s American Express card for vacations and other family expenses. Knapp and two of his family members had credit cards that were directly billed to … the town’s bank account within 10 days, as required by law. DiNapoli made several recommendations to the town, …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-official

State Agencies Bulletin No. 238

… Purpose To explain OSC and agency procedures when filled positions are abolished or inactivated by the Department of … are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated Effective … Report to notify agencies when inactivated or abolished positions are incumbered or "encumbered". The Position …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positions

State Agencies Bulletin No. 1241

… code of Leave of Absence/MLS), Terminated or Retired can receive the April 2013 Retention Payment if they return …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-payment

Greenburgh Central School District – Procurement (2024M-147)

… (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded … projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 vendors for … officials generally procured time and materials contracts in a cost-efficient manner through the use of competitive …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/greenburgh-central-school-district-procurement-2024m-147

VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables

… On-line agencies enter an Adjustment Voucher in the Accounts … are two invoice lines, each with its own distribution line, that are required to be entered by the agency. These lines must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation

Public Safety – 2022 Financial Condition Report

… dropped 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in 2020); Larceny (down 1.3 percent); and Motor vehicle theft (rising for the … which include: 44 State correctional facilities (down from 50 following the closure of six State Department of …

https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety