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The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfAudit Services U.S., LLC (Contract No. C001149)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Audit Services U.S., LLC. New York State Comptroller's Contract Number C001149.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contracts-c001149.pdfMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfOswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfMWBE Report 2017-2018 Fiscal Year
In the 2017-18 fiscal year, the Common Retirement Fund recorded robust growth in its investments with MWBE managers. As detailed in the tables below, total allo
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2017-18.pdfAudit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… Fund (Fund) reached agreements with six major corporations to voluntarily disclose their political spending, New York State Comptroller Thomas P. … Citizens United, investors have been left in the dark on how and where corporate dollars are spent on political …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingOpinion 92-35
… to mail a notice of unpaid taxes 1 , subsequent to the expiration of the interest-free period for the collection of … of a statute (see, e.g., Chatlos v McGoldrick , 302 NY 380, 388). In this regard, we believe, as explained below, … to county-owned real property. Accordingly, it is our opinion that a notice of unpaid taxes required by Real …
https://www.osc.ny.gov/legal-opinions/opinion-92-35DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… it reports to the state. It also runs a private day care, and early intervention and universal Pre-K programs that are paid for through … Young Adult Institute Network, which also included YAI and the academy. NYL served about 818 students during the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli Encourages New Yorkers to Save for College
… the nationwide average student loan balance is $29,700 and New Yorkers owe an average of $32,200. As the cost for a … with the New York State Higher Education Services Corporation. Parents, grandparents and others can use the … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeCity of Hornell – Business Improvement District (2018M-38)
… District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The Council did not … funds. The Council did not: Enter into a written agreement with the district management association (Association). … the Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Overview – Travel and Conference Expense Management
… of key elements that you should consider when developing or updating your travel and conference policy. Travel … policies and procedures adopted by the governing board (or appropriate management officials) should address both officers and employees of the local government or school district. In addition to policy development, this …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseDiNapoli Report Looks at Foreclosure Impact on Local Governments
… budgets when property values decrease, tax bases shrink and crime jumps. “Our communities are paying a big price when … said. “We must continue efforts to help homeowners and implement solutions that support local governments’ … bills, but homes that become safety hazards and require demolition. Communities on Long Island and the Hudson Valley …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 88-56
… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district … district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 89-39
… member who is also an employee of the insurance agency with which the town contracts for insurance coverage would … to purchase insurance coverage from an insurance agency with which the board member is employed. You state that the … further state that the town would not be dealing directly with the branch office which the board member manages and …
https://www.osc.ny.gov/legal-opinions/opinion-89-39