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Opinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by local law, may amend the competitive bidding provisions of its charter to provide a price preference to local vendors …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Lease Contracts for Real Property:The Life Cycle of a Lease
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-handout-2.pdfProcurement Practices
… Objective To determine whether the State University of New York – … established in law and elsewhere, are in place to ensure that spending is appropriate and in the best …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… nationally and in other large metro areas, NYC metro area price increases appear poised to outstrip earnings growth. … energy, transportation, recreation and food. While some price increases may moderate in the months to come, … stronger wage growth. DiNapoli’s analysis of the Consumer Price Index (CPI) during the month of March includes: Annual …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… provide guidance to state agencies on: Assessing the need for equipment and software maintenance contracts; Determining price reasonableness for those contracts; and Essential language for equipment and … application modifications, and configuration changes. The number of personnel needed to perform software maintenance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsOpinion 2010-2
… NY 605; Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 92-49
… particular use within each municipality to be determined by that municipality. Town Law, §81 provides that a town … approved pursuant to this section shall be paid for by taxes levied for the fiscal year in which such expenditure … The word "park", however, has been generally construed by the courts as: "a piece of ground enclosed for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… stakeholders, especially the riders the MTA is trying to win back. DiNapoli’s report identifies substantial variation …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… Project). The new commitment will reduce the emissions profile within the index by up to 70 percent. Money for the … equity portfolio has a 15 percent lower total emissions profile than its performance benchmark. The new index will …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureExamination of Pitts Management Associates, Inc. Travel Expenses
… accepting PMA’s justifications as to what was appropriate without making an independent judgement, Downstate …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesGreenville Fire District - Fixed Assets (2019M-223)
… for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … inventory records that include the purchase date, purchase price, date placed in service, useful life and serial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… increased risk of paying more than necessary for goods and services. Specifically: Seven of 123 devices that we reviewed were not inspected as required. There was no system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… increased risk of paying more than necessary for goods and services. Specifically: 1,265 of 1,904 devices (66 percent) were not inspected as required. There was no system in place to maintain a complete and accurate master …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Central School District (District) officials maintained a complete and accurate inventory of information technology … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… equity portfolio (16 percent lower overall emissions profile relative to its benchmark in 2017). The Fund actively …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programState Agencies Bulletin No. 337
… the 27th paycheck for employees on the Administration cycle for tax year 2002. Affected Employees Administration payroll cycle employees Effective Date Checks dated December 31, 2002 Background The Administration cycle payday of Wednesday, January 1, 2003 will be paid on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksMaximum Number of Reportable Days – Enhanced Reporting
… a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum … two-week period. When there are two biweekly payrolls paid in the month, report a maximum of 20 days worked. When there …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… complete report – pdf] Audit Objective Determine whether the Washington County (County) Department of Weights and Measures (Department) completed required … whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Dairy Inspections (2014-S-16) The … staffing shortages, the department does not have a backlog of safety inspections; all mandated inspections had been … milk sampling, and butterfat testing. Department of Health: Unnecessary Medicaid Payments for Children at …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-audits