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Opinion 92-1

… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … (3) Certificates of participation ("COPs") in connection with installment purchase contracts entered into by political … collect interest on the deposited securities, and if so, can the municipality charge the contractor a service fee?; …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

State Agencies Bulletin No. 835.1

… in any bargaining unit effective on or after April 1, 2003.  Background: Pursuant to Chapter 103 of the Laws of … salaries for affected employees retroactive to April 1, 2003. This revised method is in addition to the Civil Service … the employee’s salary: Office of Court Administration City University of New York (CUNY) Thruway Authority …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civil

Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)

… was to examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, … the Treasurer’s duties. The Department has not adopted a code of ethics. The Department does not adhere to the … order system. Conduct quarterly audits of all financial activity and records. Prepare formal bank reconciliations and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m

Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)

… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. … …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144

Dunkirk City School District – Financial Management (2017M-122)

… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Greece Public Library – Information Technology (2017M-130)

… 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130

Erie County Water Authority – Information Technology (2018M-9)

… business environment against unauthorized use, access and loss for the period January 1, 2016 through October 6, 2017. … reviewed for necessity and appropriateness. Review the Internet usage log to ensure compliance with the computer use …

https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9

Town of Angelica – Justice Court Operations (2018M-11)

… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately … The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Village of Alfred – Information Technology (2017M-236)

… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

East Islip Public Library – Cash Receipts (2017M-223)

… of Audit The purpose of our audit was to determine whether Library staff properly collected, recorded and deposited cash … 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk … for attraction ticket purchases, sales and inventory on hand. Separate financial duties so that no one individual …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… adjustment for the stated value of rent, we estimate the sale price was approximately $718,000 less than the cost to … B includes our comments on issues raised in the Town’s response letter. … Town of Aurora Real Property Acquisition …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)

… County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… Purpose of Audit The purpose of our audit was to assess whether the … 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … Board did not provide oversight or ensure the Treasurer’s duties were adequately segregated or monitored. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… prepared or accurate. Key Recommendations Ensure that all collections are deposited and remitted in a timely …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

Town of Lincklaen – Board Oversight (2017M-37)

Town of Lincklaen Board Oversight 2017M37

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37

North Warren Central School District – Financial Condition Management (2017M-197)

… The North Warren Central School District is located in Warren and Essex counties. The District has approximately … budgets overestimated appropriations by approximately $2.9 million or 6 percent from 2013-14 through 2016-17. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Division of Housing and Community Renewal Bulletin No. DH-43

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to … - $48,000 $24.25 $24.55 $48, 001 and above $25.20 $25.50 A single amount of $22.70 will be deducted for all employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-and

Division of Housing and Community Renewal Bulletin No. DH-36

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Rent Regulation Services Unit (Article 4 – Employee Organization Rights). Affected … $25.20 A single amount of $22.40 will be deducted for all employees with a Pay Basis Code of HRY . Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-and

Town of Bradford – Financial Management (2015M-239)

… operations for the period January 1, 2014 through August 4, 2015. Background The Town of Bradford is located in … financial operations for the period January 1 2014 through August 4 2015 …

https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239

Orange County – Motor Vehicle Oversight (2015M-314)

… our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … for purchasing, monitoring and maintaining County vehicles. The Department of General Services is responsible …

https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314