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Town of Elmira – Financial Condition (2015M-226)
… financial plan. The Town’s total unrestricted fund balance remains high. The Board has not developed adequate … and the traffic district fund, both of which have fund balance deficits. The Board did not receive regular reports … budgeting practices and the reasonable level of fund balance to be maintained in each fund to meet the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Solon - Financial Management (2018M-233)
… plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From December … 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 percent). … During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 percent). …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssWeedsport Central School District – Payroll (2021M-179)
… and business office personnel was inaccurate and/or did not have proper supporting documentation. The payroll … and payroll processing duties to separate individuals or provide adequate oversight of the work of employees who … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Watertown City School District – Procurement (2021M-176)
… Key Findings District officials did not always comply with the District’s procurement policy and seek competition … providers) and did not have written service agreements with three providers. Obtain verbal or written quotes for the … procurement policy. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies through SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsOtselic Valley Central School District – Procurement (2022M-58)
… to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 during … for goods and services. Key Recommendations Update the procurement policy and related procedures to include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfState Agencies Bulletin No. 1680
… Purpose To inform agencies that, beginning with tax year 2018, … employed with a NYS agency participating in NYSPO, and have been provided a username to log in to NYSPO. Employee … will provide a paper Form W-2 statement for employees who do not provide Form W-2 statement consent. OSC will provide a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2Opinion 90-48
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable due … of the contract in question after competitive bidding, we do not believe it would be appropriate for this Office to …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Oversight of Chronic Absenteeism
… by the Department as a student missing at least 10 percent of enrolled school days. Student absences, attributed to … absent. Researchers have estimated that the rate of chronic absenteeism for homeless students is at least … daily attendance (ADA), which measures the average number of students who are typically present each day. However, ADA …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… local authorities operate in New York state and provide a host of important services to citizens. However, the 639 … periodically release research and policy reports probing how local authorities can operate more effectively and be more accountable to the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyState Agencies Bulletin No. 492
… Purpose To instruct agencies in the procedures for recalculating affected salaries. Affected Dates Beginning Pay Period 8 Lag for Institution and Pay Period 9 Lag for Administration and continuing until all bargaining units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsOpinion 89-44
… VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court … COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the … reporting. You ask if acting village justices are required to file a monthly report with the Justice Court Fund of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that consumers were … gas or even mulch, they expect the retailers to be fair and the pricing or weighing devices they use to be accurate. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersEnroll in the VendRep System
… you must enroll your business or State contracting entity in the Office of the State Comptroller’s Online Services. … a NYS Vendor ID, contact the OSC Helpdesk to request one. How to get started: Go to our Online Services Portal Select … Government Account Authorization See the instructions on the forms for more information. For questions, contact the …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemMahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Opinion 98-3
… partner to the office of town comptroller, by itself, does not constitute a prohibited conflict of interest. … implied". An appointment to a municipal office, however, does not, by itself, give rise to a contract within the … of the town supervisor to the position of town comptroller does not violate General Municipal Law, article 18. Rather, …
https://www.osc.ny.gov/legal-opinions/opinion-98-3New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… by half from March 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to … not be compromised.” Factors Contributing to Population Change At least two trends may explain the net gain in older … to allow for more informed choices about the best way to address this challenge. Report New York State’s Aging Prison …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingOpinion 2000-19
… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an … construed this language, as well as similar language in another special act, as authorizing a benevolent association … of a statutory definition or judicial construction, the word "relief" as used in these types of special acts …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19