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Pearl River Fire District – Purchasing (2016M-407)
… to require District personnel to use competitive methods when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Westchester Library System – Procurement (2015M-199)
… General Municipal Law bidding or best value requirements when procuring goods and services for the use and benefit of … to ensure that staff adheres to competitive bidding laws when necessary. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingAltona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsGreece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
… The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … adopted budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Oversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective Services … the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective … To determine if the Office of Children and Family Services adequately monitors Adult Protective Services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsState Comptroller DiNapoli Releases Municipal Audits
… of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and … capital improvements ($62,200), sewer repairs ($34,840), park rehabilitation ($21,262) and general maintenance …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … New York State Comptroller Thomas P DiNapoli announced today the following …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-433
… code is ANN, a CUNY Classified Staff Payroll Authorization Form (OFSR-607) signed by Raymond O’Brien or Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesSelected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, … Transit negotiated a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call Center). The contract was signed on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The New York Daily News today published an op-ed from New York State Comptroller … The New York Daily News today published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeCourse Offerings
… determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand. … academic years ended June 30, 2019. About the Program CUNY is a 25-campus university system comprising 11 senior … degree after six years. The increased time to degree is influenced by factors such as the pathways students take, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsOpinion 96 - 11
… This is in reply to your inquiry concerning certain land originally acquired by a county for non-payment of … town board, on its own motion, may subject this proposed land sale to referendum. Pursuant to Town Law, §64(2), a town … acquire by lease, purchase or eminent domain procedures land required for any town purpose (see also Town Law, §§81, …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 90-45
… efficiency or economy will be served. This is in reply to your letter requesting our opinion on the propriety of a proposed resolution to standardize on a particular make and size of loader tires. The reasons recited in the proposed resolution to support standardization are that it is desirous "to …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… From 2014 through 2016, Broome County depleted its fund … "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress Monitoring System based on 2016 … budget practices in order to prevent future services from being put at risk. But county officials all need to work …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … former employees’ accounts should be disabled on the day they leave local government or school employment and … parents or eligible students. 14 Education Law Section 2-d(3)(b)(3); 8 NYCRR 121.12(f) The Information Technology …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controls