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Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory … payment. Key Findings District officials did not comply with statutory requirements or the District’s procurement … supporting documentation. Key Recommendations Comply with competitive bidding laws and District procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), which resulted … employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this … they are accurate, properly supported and in accordance with CBAs, employment contracts or Board resolutions. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Worcester – Claims Audit (2022M-145)
… $597,410 were approved without evidence of compliance with competitive bidding requirements or the Town’s … supported, for legitimate Town expenditures and complies with statutory requirements and the Town’s procurement policy … in the procurement process are aware of, and comply with, statutory requirements and the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good … related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements and good … the District awards the contract in a manner consistent with District policies, statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… theft, misuse and obsolescence. We reviewed 50 assets with a combined purchase price totaling approximately … incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points … participation in miscellaneous activities in accordance with General Municipal Law. Key Recommendations Correct the … of defined contributions. Award points in accordance with the District’s point system and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… experienced operating deficits during the audit period with totals ranging from $11,100 to $59,700, and are … deficit fund balance of $39,283 and a general fund advance with a balance of $45,662. Key Recommendations Develop … that interfund advances are made and repaid in accordance with statute. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… to District officials. Key Recommendations Adopt budgets with reasonably estimated appropriations and use excess fund … and reserves to benefit District residents in accordance with statutory requirements. Review all reserves and … the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… documentation. The School did not have written agreements with six service providers paid $43,144; had inadequate agreements with nine providers paid $267,432; and did not monitor for … for School purposes. Execute detailed written agreements with all service providers and ensure agreements are …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… at the Library, such as interior doors that can be opened with no more than five pounds of force and with closing speeds of no more than five seconds and interior signs with raised lettering and Braille. 14 components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… components at the Town Hall, such as interior office signs with raised lettering and Braille. 12 components at the Town … at the Transfer Station, such as accessible parking spaces with signs to identify accessible parking spaces. Two … and Grounds Department, including interior office signs with raised lettering and Braille and signs identifying van …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides you with the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionState Agencies Bulletin No. 1174
… SSPU BU61 Deficit Reduction Plan excludes employees with an hourly rate less than $7.39. The 2012-2013 SSPU BU61 Deficit Reduction Plan excludes employees with an hourly rate less than $7.36. Background Pursuant to … Pay Basis Code = ANN and Employee Status = Active or Leave with Pay on 03/07/2012 (Institution) or 03/14/2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1175
… SSPU BU91 Deficit Reduction Plan excludes employees with an hourly rate less than $7.39. The 2012-2013 SSPU BU91 Deficit Reduction Plan excludes employees with an hourly rate less than $7.36. Background Pursuant to … Pay Basis Code = ANN and Employee Status = Active or Leave with Pay on 03/07/2012 (Institution) or 03/14/2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleTown of Cortlandville - Improving Private Property (2018M-219)
… $22,600 to improve and maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider … the legal implications of this arrangement and consult with the Town attorney as to whether it may be appropriate to … improving the private property. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Albany Community Charter School - Resident Tuition Billing (2019M-138)
… for all students. Officials did not provide the Board with tuition billing information throughout the year … has current proof of residence on file. Provide the Board with detailed information about the tuition billed and collected. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Opinion 96-19
… FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for … purposes) TOWNS -- Powers and Duties (joint purchase with fire district of real property and construction of … station. Both the town and the fire district must comply with all statutory requirements applicable to the individual …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-5
… St Comp 1954, p 217 superseded to the extent inconsistent with this opinion. You ask whether an elective county … officer or employee has an "interest" in any contract with his or her municipality if he or she receives a direct … or implied claim, account, or demand against or agreement with a municipality (General Municipal Law, §800[2]). Unless …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 98-3
… on behalf of clients of the partnership in connection with matters before the town may violate section 805-a, … for the town comptroller's audit function in connection with claims, accounts or receipts of the town supervisor to … that the town has no business relationship or contracts with the partnership, and that according to the individuals …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Unified Court System Bulletin No. UCS-208
… Unit (NU87) in June and December. In addition, consistent with prior practice, the negotiated changes detailed in the … titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipment