Search
Opinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Facility Structure, Safety, and Health Code Waivers
… Department. The Department is the State agency responsible for enforcing compliance with these codes and regulations and for granting exceptions. Regulations permit the Department to … and controls, including the assignment of responsibility for monitoring compliance and maintaining adequate …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOversight of Construction Management Contracts (Follow-Up)
… and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and … term contracts with private firms totaling $24.6 million for 108 projects, of which 44 are completed. The objective of … we found Parks officials do not receive detailed support for payments made under the DASNY contracts; therefore, they …
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 … prior to fiscal year-end (FYE): Resolve budget exceptions on transactions so the transaction can move forward to … back to the budget where possible. Prior to March 31, State agencies also need to ensure that any Budget Journals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. During our …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over … Board has not established policies and procedures related to acceptable use, online banking, breach notification, or … policies and the Supervisor should establish procedures to ensure that financial duties are adequately segregated …
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
… last year at the same time. May Cash Report Find out how your government money is spent at Open Book New York . Track …
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
… There are several steps entities can take to improve their ability to quickly restore electronic data. … transporting data offsite). The policy should also address how the organization will periodically verify that the data has been backed up and how it will test its ability to restore backup data. Back Up …
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
… up their mother’s death for two years to steal from the New York State and Local Employees Retirement System. They now … the largest district attorney’s office north of New York City. The office employs more than 200 assistant district …
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
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … travel payments. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …
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
… New York State Comptroller Thomas P. DiNapoli today announced … 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request that … of $32 million and $18 million, respectively. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the first quarter … Comptroller Thomas P. DiNapoli. “Sales tax collections were quite strong in the first quarter,” DiNapoli said. “New York City’s ongoing recovery from the pandemic, as well as high …
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
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … submitting transactions to the OSC Bureau of Contracts for approval. If the selected bidder cannot provide the … their assessment as to why the bidder’s justification for not providing the certification is reasonable. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationTown of Newstead – Joint Highway Facility Project (2012M-260)
… Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … 2010, the Board authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not … planned before awarding contracts, to minimize the need for change orders. Properly approve all change orders 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
… disposed of the assets associated with its closed farms, including equipment, livestock, and land. The audit … to the 2009-2010 fiscal year, the Department operated farms at 12 correctional facilities located throughout the … Sullivan, Wallkill, Washington, and Wyoming. These farms produced dairy, beef, and vegetable products to reduce …
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 … the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in SFS, similar to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetState Comptroller DiNapoli Releases Municipal Audits
… procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … 44 debit card transactions totaling $8,346 were paid prior to board audit and approval, which could result in the … The board did not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0