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Opinion 93-8
… new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may provide … affects the yield received by the holder of the bond or note. Section 54.90 of the Local Finance Law authorizes a … §54.90 allows the interest rate payable under a bond or note issued in accordance with that section to vary according …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by … Six of 20 Districts (30 percent) either did not offer training or offered training that did not include any of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Ordinary Death Benefit – State Police Plan
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1DiNapoli: Organic Farms Growing in New York
… sector of our economy," DiNapoli said "As demand soars for organic and locally-grown products, New York's farmers …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVillage of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… to banking institutions and securities/investment houses. However, Business Units should ensure no payment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of compact and mid-sized cars and calculated the total cost of operating the vehicles …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as a … within the Office of General Services to oversee the State’s SDVOB Program (Program) and to certify eligible …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, The Mitchell-Lama Program: … units were assigned to eligible persons in compliance with properly established lists. We found that applicants who were next in line for units in a specific development were not always …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected), … student-supplied medications, they did not record student medication transactions (e.g., medications received from or …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andGeneric PINs
… of General Services’ (OGS) Fuel Card Services Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), … Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCompliance With the Clery Act (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, Congress enacted the Clery Act, which requires … and to investigate and correct errors and discrepancies in statistics to ensure compliance with the Clery Act. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followReporting and Utilization of Bias Incident Data (Follow-Up)
… of the four recommendations included in our initial audit report, Reporting and Utilization of Bias Incident Data, … 25, 2014 ( 2014-N-2 ) . Background Our initial audit report, issued September 25, 2014, examined whether the New … issues discussed in this review. Other Related Audit/Report of Interest New York City Police Department: Reporting …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followVendor File Advisory No. 2
… to make financial decisions for the vendor. Vendor Email Address: This must be a valid email address, including the @ sign. Capturing a valid email …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… complete report - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … whether they properly managed fund balance. Key Findings The Board did not provide adequate oversight to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Rockville Centre Union Free School District – Information Technology (2023M-140)
… with the District’s acceptable Internet use policy (AUP). Key Findings District officials did not monitor users’ … (IT) security awareness training. As a result, the risk that users will not understand their responsibilities … computers at greater risk of misuse or loss is increased. Key Recommendations Monitor network users’ Internet use on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6