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Contract Advisory No. 23
… An agency can remove an authorized signatory by sending a letter to OSC’s BOC, identifying the signatory name to be … New York 12236 Agencies should confirm that a valid Business Unit/Department ID combination is noted on the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sState Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsChautauqua County – Financial Condition (2023M-111)
… not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Hammond Central School District – Financial Management (2024M-70)
… the Hammond Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1.5 million from 2020-21 through 2022-23. This made it … whether the Hammond Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… complete report – pdf] Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Government Accountability - Special Reports
… and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) … and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Compliance With School Safety Planning Requirements (Follow-Up)
… Act was signed into law in 2000 in an effort to promote a safer and more effective learning environment within State …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followOpinion 92-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … serves on the board of a not-for-profit agency does not have a prohibited interest in a contract between the county …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or … employee, or stockholder (General Municipal Law, §800[3][c],[d]). That interest is prohibited if the officer or … or duties, since that determination, in part, depends upon what powers and duties are prescribed for the city attorney …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… The Sex Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, … SIST are referred to as respondents. The Act requires SIST Parole Officers (Officers) to have a minimum number of … audit report sought to determine whether the Department was adequately monitoring and enforcing SIST conditions for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent … revenue payments were being sent directly to an employee’s home and not to the Foundation’s business office. We discussed this issue with Foundation officials, who immediately rectified …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsState Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential … withheld or over withheld. The Internal Revenue Service (IRS) and the Office of the State Comptroller (OSC) strongly … urge all employees to complete a “paycheck checkup” to verify they are having the right amount of tax withheld from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Accuracy of Reported Discharge Data (Follow-Up)
… reporting the number of students discharged from City public high schools, in accordance with guidelines from the … when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students … By classifying them as discharged, DoE’s reported graduation rate was higher than the actual rate and the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brookfield Central School District … District and the Marathon Central School District . "In an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsUser Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … research, and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 2237
… new file layout, and testing information. Background: The master file is created after the confirmation of each pay … in addition to unfilled positions, are included on the master file. The birthdate and pension elect/term fields were … appear on file. OSC Actions: OSC has modified the Payroll Master File (NHRP501) to include the additional fields. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fields