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Travel Advisory No. 17
… Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … charge to the employee, that fact including the name of the purchasing agency, must be indicated on the employee’s … Also, meals an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 … and one recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… “Travelers from around the world are drawn to all corners of the state and keep coming back because they fall in love with New York. Tourism generates tens of billions in economic activity and employs many New Yorkers … effectively promoting the unique experiences each region of the state has to offer.” Tourism generated $34 billion in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOpinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties … district may give to the fire company the cash equivalent of the value of the equipment donated …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing … Whether a tenant member of a public housing authority would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision to increase the interest rate due to … pursuant to Local Finance Law 5490 may provide at the time of original issuance that the interest rate payable on such …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key … to” and “how to access crisis support and services.” Six of 20 Districts (30 percent) either did not offer training or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Generic PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsVendor File Advisory No. 2
… Improper Format Proper Format P.O. BOX PO BOX 12 MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationComptroller DiNapoli Releases School Audits
… and effectively.” Avoca Central School District – Separation Payments (Steuben County) District officials sufficiently reviewed and approved separation payments, but they have not developed written …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Study You may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent and … life example follows: A county was faced with the choice of either purchasing used mid-sized vehicles or new compact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemDiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 … year, as New York ranked third nationwide in the number of certified organic farms, according to a report released … "Organic farming is not a fad, but a robust sector of our economy," DiNapoli said "As demand soars for organic …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, … must have received a service-related disability rating of 10 percent or greater from the U.S. Department of Veterans … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followVillage of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109