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Oversight of Construction Management Contracts (Follow-Up)
… and constructed properly, Parks occasionally contracts with firms that specialize in providing construction … (CM) services. In 2012, Parks entered into a contract with the Dormitory Authority of the State of New York (DASNY) … to the DASNY contract, Parks enters into 3-year contracts with private firms to serve as the construction manager (term …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followNational Directory of New Hires Data Security
… data must demonstrate a strong security posture and comply with the security requirements established by Health and … Human Services and OCSE. The state agency also must comply with the Security Requirements for State Agencies Receiving … at OTDA. Key Findings OTDA has taken actions to comply with the federal requirements for securing Directory data. We …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Treasurer, require reconciliations of the bank statements with Company records, or obtain an independent audit of the … and made ATM cash withdrawals for personal purposes with no oversight. As a result, the Treasurer and Fire Chief … transactions without detection by making purchases with the Company’s bank debit card and on the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… for inmate healthcare services and found discrepancies with 18 claims totaling $88,540. These discrepancies occurred … has negotiated rates for outpatient healthcare services with one provider, it could benefit by negotiating rates with other medical service providers as well. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Greene County Industrial Development Agency – Management Practices (2013M-95)
… of interest. Members of the Board served conflicting roles with businesses that received benefits from GCIDA. This … sale of land, a line-of-credit and the issuance of bonds with a bank. GCIDA had formal criteria for selecting which … hold businesses accountable when they do not comply with employment reporting requirements or meet specific …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementErie Community College – Board Oversight and Management of College Resources (2015M-212)
… students, is governed by a Board of Trustees with nine appointed members and one elected student trustee. … million. Key Findings The College entered into agreements with two closely affiliated but legally independent … officials maintain a separate and distinct relationship with the ASC and the Foundation at all times to ensure all …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesHerkimer County – Court and Trust Funds (2023-C&T-2)
… records. While the Treasurer filed an annual report with OSC showing court and trust fund actions for 2022, … the court and trust funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, as required by New York State Codes, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Length of Service Award Programs (2014-MS-1)
… is required to establish a point system that complies with New York State General Municipal Law (GML). The point … earning 50 service award points annually must be credited with one year of LOSAP service credit. Key Findings Four of … did not adopt LOSAP point systems that were in compliance with GML and one Sponsor applied its point system in a manner …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom … activity moneys were not maintained in accordance with District policy and Regulations. We found significant … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Newstead – Joint Highway Facility Project (2012M-260)
… Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town … and the Village to address their respective involvement with not only the construction phase of a joint highway … the Town and Village, many of its terms were not complied with. Town officials did not fully inform taxpayers of the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260City of North Tonawanda – Financial Operations (2012M-203)
… 2011 because none of the fire companies provided the City with advance notice of these events, as required by law. … totaling $41,600 from nine vendors who provided the City with materials and supplies totaling $140,703 in 2011. We … aware of their statutory obligation to provide the Council with advance written notice of their fundraising activities. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and … The Board has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s … that the Town should maintain. Develop and adopt budgets with realistic estimates of revenues and expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Fairport Central School District - Payroll and Employee Benefits (2023-118)
… for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) … properly accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared … as a result of this audit. Questar BOCES officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial … clean-up activities necessary to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule … Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… if the establishment of the account is consistent with all relevant rules, regulations, and statutes, and to … To ensure that each new account is established consistent with the overall financial operation of the requesting … not request a bank to provide any service in conjunction with a state bank account, except the following: Standard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsDiNapoli Announces State Contract and Payment Actions for August 2016
… $100,000 to the town of Horicon. Office of Information Technology Services $58.1 million with IBM for an end-user … grants, including $1.2 million to Economic Opportunity Program, $1.2 million to Community Action of Orleans & … and esplanade reconstruction at Roberto Clemente State Park in Bronx County. $649,000 to Yarussi Construction Inc. …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… service, regardless of age; Be eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and Retire with a service retirement (not a disability retirement). If … a disability retirement, you must repay the PLS, possibly with significant tax consequences. (Return to Top) …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentState Agencies Bulletin No. 2439
… an appointment to a New York State position or employees with a break of over one year in PayServ but who were rehired … PayServ, Reason Code AUT was created to identify employees with prior Authority Service (excluding Roswell Park) … differ, Reason Code MND was created to identify employees with a break of over one year in PayServ but who were rehired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2439-new-reason-codes-aut-authority-service-and-mnd-mend-over-year-breakXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… storage, maintenance or other overhead associated with the given good; the value of warranties, delivery … financing costs and foregone opportunity costs associated with the given good; and the life span and associated life … but shall not be limited to, costs or savings associated with construction, energy use, maintenance, operation, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition