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Westchester Library System – Procurement (2015M-199)
… for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Jefferson – Selected Financial Operations (2014M-332)
… audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is governed by an elected … audit was to examine selected financial operations of the Town for the period January 1 2013 through July 15 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Colonie –Justice Court Operations (2014M-114)
… through January 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is governed by a seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Altona Fire District – Claims Auditing (2016M-162)
… February 29, 2016. Background The Altona Fire District is a district corporation of the State, distinct and separate … from the Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire … Ensure that the audit and approval of claims for payment is adequately documented and that no claims, except those …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Leaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not … incident. To determine your eligibility and the cost, if any, please send a request to NYSLRS using our secure contact … the approximate dates you were on leave and copies of any documentation you have from your employer. If you are in …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceOpinion 2008-1
… the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited conflict of … foundation that raises money and makes gifts to the school district. The school board member, however, should not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 91-48
… involvement in, or relationship to the project. Article 18 of the General Municipal Law (§800, et seq .) contains the … §801), and none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). If an … board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal Law, §800(2) as any …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… of dollars in operational risks have been created by the funding hole, but we still do not yet know if or when … slowed or suspended capital projects due to a lack of funding. It must update its capital project dashboard to … schedules and budgets will be changed by the capital funding gap and which projects can’t move forward until …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planAbout an Employer’s Role – What Every Employer Should Know
… right to join NYSLRS when they begin employment. Employers send us data on the salaries paid and days worked for NYSLRS … on our website and through Retirement Online . We'll send you emails and e-newsletters with links that you can send to your employees to help answer questions about such …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract … prohibition against the use of such a clause, providing a vendor with the unilateral right to terminate a contract can … on the same basis. Exercising such a clause allows a vendor to manipulate the bidding process by controlling the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … ethics policies, it did not adopt an investment or credit card use policy. Claryville Volunteer Fire Company – Internal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… Purpose To determine whether Medicaid made inappropriate payments to a transportation provider. The audit covered the period … To determine whether Medicaid made inappropriate payments to a transportation provider The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerControls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove– Budget Review (B7-13-16)
… deficits for the fiscal year ending December 31, 2006. Local Finance Law requires all local governments that have been authorized to issue … fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Newfield Central School District – Financial Condition (2013M-238)
… as to appropriate methods for removing excess amounts out of the reserve accounts. Properly adjust the liability …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Town of Schaghticoke – Budgeting (2013M-239)
… Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water … revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two … fund. Town officials stated they appropriated unexpended surplus funds to keep the tax levy and user rates stable. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Lyndon – Purchasing (2013M-149)
… through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member elected Town Board, which … such approval. The Highway Superintendent indicated that he obtained quotes for certain purchases, but did not retain …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149