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Opinion 97-8
… in city) LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … Opns St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … most claims against cities governed by that provision (see Second Class Cities Law, §4). That section provides, in …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Facility Structure, Safety, and Health Code Waivers
… to November 12, 2014. Background Health care facilities in New York State are required to operate in compliance with architectural codes and safety regulations …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOversight of Construction Management Contracts (Follow-Up)
… includes over 250 parks, historic sites, recreational trails, golf courses, boat launches, and more. Parks oversees …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followXV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Prattsville – Justice Court (2012M-243)
… of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to … Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected … all moneys is promptly receipted, entered into the Court’s records, and reported. With the assistance of the court …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Pulteney – Financial Management and Information Technology (2012M-177)
… May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is … or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the … notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177DiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… the first two months of the state fiscal year is good news and gives reason for optimism about the economic … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsBest Practices – Information Technology Contingency Planning
… many organizations perform some type of backup procedure(s), far fewer periodically attempt to restore a backup to … secured in an offsite location that meets the organization’s data security requirements and other conditions of storage (e.g., temperature control, fire prevention). It is …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
State Comptroller Thomas P DiNapoli and Westchester County District Attorney Anthony A Scarpino Jr announced the convictions of Annette Bigelow 60 and Mary Nash 59 who hid their mothers death to collect nearly $22000 in her state pension payments from 2013 to 2015
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsCollege of Fredonia – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … March 31, 2011. Two of these employees worked at the College at Fredonia (College) and had travel costs totaling … Related Audits/Reports of Interest State University of New York College at New Paltz - Selected Employee Travel Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common … coalition of companies, called RE100, has called for 100 percent renewable energy use and includes Johnson & …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… $369 million, compared to the same three-month period last year, according to a report released today by State … as high inflation, continues to bolster statewide numbers. For the rest of the state, collections growth has generally … Dutchess County experienced the steepest decline at 7.4%. Fourteen of the 18 cities outside of New York City that …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… Finance Law §139-l requires bidders on state procurements to certify that they have a written policy addressing sexual … Department of Labor’s model policy and training standards) to all its employees. Every bid made to the State or any public department or agency thereof, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationTown of Newstead – Joint Highway Facility Project (2012M-260)
… respective involvement with not only the construction phase of a joint highway facility (Project) but the … respect to financing the Project during the early planning phase. As a result of Town officials’ poor planning and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases School Audits
… City School District , Fulton City School District , Perry Central School District and the Sachem Central School … have also adequately segregated wire transfer duties. Perry Central School District – Financial Management (Wyoming …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Disposition of Farm Assets
… June 30, 2013. Background The Department oversees the State's prison system and monitors the activities of persons … farms at 12 correctional facilities located throughout the State: Beacon, Clinton, Eastern, Elmira, Green Haven, Greene, … budget process, the Department was directed to close these farm operations to generate cost savings. At the time of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments received from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetState Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card … paid prior to board audit and approval, which could result in the district making improper or inappropriate payments. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… reserving $7.7 million for debt service. Eastport-South Manor Central School District – Procurement of Professional …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0