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East Aurora Union Free School District - Procurement (2023M-125)

… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

West Webster Fire District – Financial Management (2023M-23)

… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Opinion 90-5

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to the statutory maximum of eleven. As a general rule, when a statute commits a decision to a governing body and is …

https://www.osc.ny.gov/legal-opinions/opinion-90-5

VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit … to, the following information. A six month analysis of vouchers previously paid by OSC which could have been paid … the appropriate account code as listed in the table below. When used these specific codes create an accounts receivable …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advance

Opinion 89-42

… discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under … as well as pertinent transaction data (31 CFR 350.9). The regulations adopted by the United States Department of the … as well as possible conflicts, between the varying laws of the several states. A federal rule of ownership is …

https://www.osc.ny.gov/legal-opinions/opinion-89-42

DiNapoli: Tax Cap at Two Percent for 2019

… Property tax levy growth for local governments with fiscal … bid protest decisions and commonly requested data. … Property tax levy growth for local governments with fiscal …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… $800,000 in health insurance costs by switching carriers and offering employees a buyout incentive, according to an … Thomas P. DiNapoli. “In a time of limited resources and increasingly tight budgets, school districts need to make … In January 2013, school officials in Franklin assessed the benefits and costs associated with the district’s health …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs

Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)

… impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … not document another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of … did not always document scheduled sessions, particularly when students were habitually absent. Therapists did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and

Poughkeepsie City School District – Information Technology (2019M-166)

… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Town of Clifton Park – Information Technology (2020M-162)

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … in the Town’s response letter. … Determine whether Town of Clifton Park Town officials adequately safeguarded …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … and protect the village’s information technology (IT) systems against unauthorized use, access and loss. The board … operations. When auditors revisited the village in August 2020 to review progress, they found limited corrective …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… . For example, charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money

… than 1,400 purchases worth more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business … and overpaid for hundreds of household items, according to an audit released today by State Comptroller Thomas P. DiNapoli. “The state’s procurement process is intended to ensure fair competition, guard against favoritism, and …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-money

DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years

… Almost 2.7 million New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared … report found: Poverty rates are more than double for Hispanic New Yorkers compared to white, non-Hispanics. … dimensions of poverty, including food insecurity and housing insecurity. “State Comptroller DiNapoli’s report …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-years

Opinion 90-39

… the limitations specified in article 11 of the Town Law (see Town Law, §§176[18], 179). That section further provides … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … North Little Rock v Grahm , 278 Ark 547, 647 SW2d 452), or through the use of a formula measuring the total firefighting …

https://www.osc.ny.gov/legal-opinions/opinion-90-39

State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan

… “This is a game changer for New York. As the pandemic drags on for New … will help our nation through this crisis.” … This is a game changer for New York As the pandemic drags on for New …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-plan

Operational Advisory No. 28

… Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fye

Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program

To determine whether Homes and Community Renewal HCR has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program HCV the Section 8 PerformanceBased Contract Administration Program PBCA and the COVID Rent

https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding