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Compliance With Freedom of Information Law Requirements
… under FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL appeals received by DOT for the period January 2018 through September 2021. … to send the appeal to COOG when the determination is made. DOT’s regional offices did not always follow the FOIL …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsTown of Sharon – Fund Balance (2017M-271)
… a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Operating funds’ … (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from 2014 through 2017. … Budgeted TW and TOV appropriations exceeded expenditures by an annual average of 19 percent and 31 percent, …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271More About This Retirement Plan – Police and Fire Plan
… are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS members employed by the City of … and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… that all service and performance reports required by contract were provided by the agencies. Department managers … by their contracts and retain documentation of the contract requirements. Implement formal procedures to monitor …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mAccounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) … In the SFS, discount terms can be established by vendors at the location level, or by agencies at the contract, purchase order, or voucher level and will default …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… was completed by September 15, as required by New York State Education Department (SED) regulations. Five of the 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… was not completed by September 15, as required by New York State Education Department (SED) regulations. Ten of the 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… completed by September 15, 2020, as required by New York State Education Department (SED) regulations. All 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… completed by September 15, 2020, as required by New York State Education Department (SED) regulations. All 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingAcceptable Time and Attendance Systems – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial operations for the … The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is … accompanied by bank statements. Ensure that checks are signed only by the Town Supervisor or, in his absence, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mDansville Public Library – Procurement (2015M-225)
… a procurement policy as required by General Municipal Law. Most claims were paid before the Board’s review and … those exceptions authorized by resolutions or allowed by law, before paying them and ensure that each claim contains …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds for the period July 1, … pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely … receipts to the ECA clubs at the time funds are placed in her custody. The Central Treasurer should sign and date the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… cost-effective, the District could achieve greater savings by modifying the terms of the program. For example, the … program for married couples and family members employed by the District . For the 2021 calendar year, we found the … for health insurance buyouts to employees covered by the District’s same health insurance plan through a spouse …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Hector – Employee Compensation (2024M-85)
… leave time according to the employee handbook or highway contract. Adequately certify the Town’s payroll by reviewing …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… is a public benefit corporation chartered by the New York State Legislature. TBTA, also known as MTA Bridges and … that a vehicle crossing its facility is on a toll violator list and should be pursued. In addition, TBTA officials … would allow law enforcement to locate vehicles of out-of-state violators, was not implemented because other change …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 363-d is for the benefit of firefighters in the New York State and Local Retirement System, with the cost of the … shared among participating employers in the New York State and Local Retirement System (see, e.g., Bill Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5DiNapoli Releases Bond Calendar for Third Quarter
… the Securities Coordinating Committee, which was created by Gubernatorial Executive Order primarily to coordinate the … quarter and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterSaratoga County – Financial Condition (2013M-235)
… funded primarily by real property taxes, sales taxes and State and Federal aid. The County’s 2013 budget for Maplewood …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235