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Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… frequent cash flow analyses if your local government or school district is experiencing fiscal stress or a declining … payments can be made directly to your local government or school district’s bank account. Set up electronic funds … if you haven’t already, to guide your local government or school district in making these decisions, and review it …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… Quick EGG Electronic – Grants Team (EDSS submissions only) EBP Electronic – Lowest Price (IFB) EQM Electronic – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsCost-Saving Ideas: How to Reduce Energy Costs
… aid for energy performance contracts (school districts only). See the 2014-15 State Aid Handbook [pdf] . Realize …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsEssential Policy Elements – Travel and Conference Expense Management
… for employee use of personal vehicles while on official business, including a requirement that employees document the … by employees while using their personal vehicles for business reasons. Like the GSA rates, this rate can be used … members to and from meetings of the board, except for county governing boards. County Law section 203 (2) (b) …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsExamination of Official Station Designation
… official station will normally be the employee’s main place of business (i.e., the place where the employee … of the State. Instead of designating the employee’s main place of business, where the employee spent 61 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationOversight of Mental Health Education in Schools
… the mental health curriculum they implemented; however, only 19 actually provided supporting documentation to show … the fight against the mental health crisis is waged not only through education but also the provision of services. …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… a showing of "suitability" to obtain and maintain a gaming license, the board's concealment of allegations against Mr. … text of the complaint filed in District Court in Clark Co., Nevada can be read here …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsTown of Cohocton – Procurement (2025M-13)
… Obtain the minimum number of required quotes for credit card purchases totaling approximately $21,000. When officials … goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the … go to Comptroller DiNapoli for his trust in appointing me to this position.” Patel was born in Uganda and raised in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundAccounts Payable Advisory No. 47
… 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : … to use POs for all planned purchases. Please refer to Chapter XI-A, Section 3 – Purchase Orders for more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. … Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in … not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35DiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… Fund) plans to vote against all board directors standing for re-election at companies that have no women on their … members of the board's governance committee standing for re-election. DiNapoli also announced agreements with four … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific … The State Legislature authorizes State agencies to make expenditures and incur obligations for specific …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewProcurement Practices
… that lack support for business need or reasonableness of price, among other questionable transactions. Buffalo agrees … related and goods or services are obtained at a reasonable price. Improve the awarding and monitoring of the agreements … selection that includes evaluating parts and materials price lists for custodial equipment maintenance and repair …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… New York State Comptroller Thomas P. DiNapoli today announced that three major U.S. energy companies have … New York State Comptroller Thomas P DiNapoli today announced that three major US energy companies have …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 99-14
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (removal and retention by the contractor of underground tanks … agreement by a town on behalf of a water district for the removal and retention by the contractor of underground water … the tanks and equipment exchanged as consideration for the removal work constitutes an indirect expenditure for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-99-14XI.12.B Contract Assignments – XI. Procurement and Contract Management
… and liabilities (“Transferor”). Contractors doing business with New York State may attempt to transfer their rights, … of the State Comptroller (OSC) approval, OSC must concur with the waiver. This in no way limits the State agency’s … a transfer. Contract assignments should not be confused with vendor address changes or name changes, which are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsBrighton Central School District – Procurement (2022M-205)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made … audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205