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Village of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through … July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Town of Pittsfield – Disbursements (2013M-82)
… Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 were properly approved … $6,900 were never approved by the Board. We also tested 21 payroll disbursements totaling a gross amount of $13,600 to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82CUNY Bulletin No. CU-372
… Auto Mechanic (CUNY) and Machinist Effective Date(s) Increases may be submitted in Pay Period 5C (Institution), … 5/31/09 Backgr ound The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated March 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-colesville-2022-45.pdfBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brasher-winthrop-district-2021-47.pdfSocial Service Block Grants and Targeted Medicaid Cost Savings
Chapter 83 of the Laws of 1995 adds Social Services Law section 153-i, Block Grants for family and children’s services.
https://www.osc.ny.gov/files/local-government/publications/pdf/social.pdfPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Comptroller's NYS Common Retirement Fund Responsibilities
… doing business with the Fund. Provided a leading voice in getting the Securities and Exchange Commission to impose …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the … the lowest reasonable cost available and have taken steps to ensure that the bid process is not influenced by …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… New York State Comptroller Thomas P. DiNapoli issued the following statement today following Amazon’s agreement to conduct and publicly release an independent … employment practices on its hourly workers. As a result of the agreement, DiNapoli and the New York State Common …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditVillage of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period June 1, 2014 through … 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period June 1, 2014 through … 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426State Agencies Bulletin No. 1129
… Purpose and General Information To inform agencies of action required to ensure that payroll earnings charges … of this document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February … using the Cost Center file from FRD2 concatenated with the new SFS Account Codes on March 23, 2012. OSC will then match …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 99-10
… NOTES -- Periods of Probable Usefulness (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL … article VIII, §2 of the State Constitution; 1979 Opns St Comp No. 79-646, p 124). Indeed, the courts have upheld … the contractor has guaranteed recovery of contract costs from energy savings realized "by the school district during …
https://www.osc.ny.gov/legal-opinions/opinion-99-10City of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Town of Davenport - Transparency (2018M-85)
… report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and … Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Operational Training and Medical Assessments of Train Crews (2017-S-71) 90-Day Response
To determine whether the Metropolitan Transportation Authority – Staten Island Railway established and implemented training and retraining programs...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s71-response.pdfOpinion 92-18
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation … LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … evaluating whether a particular property is benefited by a public improvement, ". . . the test to be applied is not how …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsOpinion 88-63
… for which the auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as … Gen [Inf Opns] No. 87-8). Under the Defense Emergency Act, all civil defense expenditures of a county are, with certain … train auxiliary police rests with the county. Therefore, all expenses associated with these activities are general …
https://www.osc.ny.gov/legal-opinions/opinion-88-63