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Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… 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/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time … use of property by the higher offeror, although lawful, is objectionable or less desirable to the community. It may, … purport to restrict a local government, when determining what is the "best" or "highest" price obtainable, from good …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… complete report – pdf] Audit Objective Determine whether the Orange 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/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Comptroller 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-auditsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… stress. Environmental risk factors include having a high percentage of economically disadvantaged students, a high teacher turnover rate, a decrease in local property values, a low budget vote approval rate, a high percentage of English language learners, and large class …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: NY's Homeownership Rate Lowest in the Nation
… has the lowest homeownership rate in the nation, driven by low rates in New York City, according to a report released … that dream has been unattainable,” DiNapoli said. “The low rate of ownership for Black, Asian, and Hispanic New … from a high of 56.6% in the first quarter of 2005 to a low of 50.2% in the second quarter of 2018. New York’s rate …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationTioga County – Social Service Contracts (2023M-162)
… for four months. Officials did not ensure a contract price reduction was in accordance with contract terms, … to ensure performance measures are met. Negotiate price reductions based on current contract terms. County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Village of Parish – Board Oversight (2012M-240)
… all claims to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were … of claims and that Village officials and employees obtain price quotes as required by the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … than outstanding ones. The proceeds are then invested, and when the older bonds become callable they are paid off with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsExhibit D: Determining the Price Reasonableness of Software Maintenance Contracts
Exhibit D: Determining the Price Reasonableness of Software Maintenance Contracts
https://www.osc.ny.gov/files/state-agencies/pdf/xi-11-d-exhibit-d.pdfExhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
Exhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
https://www.osc.ny.gov/files/state-agencies/pdf/xi-11-d-exhibit-c.pdfII.4 New York State Financial Accounting – II. New York State Financial Accounting
… used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: … used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewAndes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26XI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… where two bids were received, the award was made to the low bidder that was within 15 percent of the engineer’s … estimate. No bidder who otherwise would have been the low bidder was disqualified or withdrew. No bid that otherwise would have been the low bid was rejected. Prior to submission to OSC, ensure that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Financial System (SFS) using the appropriate Contract Profile based upon funds reservation requirements. In most … Purchase Authorizations are created in SFS with a Contract Profile that does not require a funds reservation (e.g. … Authorization must be created in SFS with a Contract Profile that requires a funds reservation (e.g. PAFR0016). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… equity portfolio (16 percent lower overall emissions profile relative to its benchmark in 2017); and Continuing to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… and an elected Town Supervisor. The Town reported general fund expenditures of $4.9 million for the fiscal year ending …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227State Agencies Bulletin No. 169
… for the Administration cycle OSC Actions OSC will insert a row on the direct deposit panel to cancel the employee's … date of 06/22/00 or prior OSC will insert the cancellation row on June 30, 2000 for the Institution Cycle and July 7, … payroll and they wish to have direct deposit, insert a new row to initiate. Agency Payroll Offices must verify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/169-cancellation-direct-deposit-inactive-employees-and-certain-employees