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Town of Lodi – Town Hall Capital Project (2024M-130)
… performed throughout the Project. Work associated with six change orders totaling $65,537 was completed without the … Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … that the work was performed and completed according to contract terms. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Opinion 2011-1
… such employment, as being eligible for membership in the New York State and Local Employees' Retirement System. For the … General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, these special acts …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… to communication systems as such hardware or software used in communication systems. CONST, CONEW CONSTRUCTION All … be used where the agency wants to track tasks that results in increased energy efficiency. CONST, CONEW ENG_DESIGN DOT … to upfitting vehicles. CONST VEHICLE_PARTS Vehicle Parts, In-house This activity is intended to be used for the purpose …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesSafety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report … while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followOversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental … 1, 2015 through June 26, 2018. Background OPWDD works to help people with developmental disabilities live richer …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyCost-Saving Ideas: Evaluating Solid Waste Collection Options
… highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the … government, when considering which system of collection to use, should also consult with its legal counsel, as … collection should periodically evaluate these services to see if opportunities for cost savings exist. There are a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 93-26
… in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26State Agencies Bulletin No. 1664
… has been superseded by Payroll Bulletin 1664.1 Purpose To inform agencies of updated procedures for processing union … in PayServ Affected Employees Employees who are seeking to initiate or terminate deductions for union dues (except …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionDivision of Housing and Community Renewal Bulletin No. DH-77
… Purpose To provide the Division of Housing and Community Renewal … Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II Cash Out program: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-77-2015-csea-pef-and-rrsu-over40-comp-time-ii-cash-outOpinion 2002-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … as otherwise provided by law, after a public dock district is established, the town board may contract for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3State Agencies Bulletin No. 339
… conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. Awards … G-153, dated September 28, 2000. In general, if the award is tangible personal property (other than cash, gift certificate or other cash equivalent items), it can be excluded from taxable income. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to … town police department, appoint a chief of police and such officers and patrolmen as may be needed and fix their …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Security Self-Assessment – Information Technology Governance
… may want to consider arranging for additional training or a refresher in the near future. Likewise, if only a small … make sense given what you know about the local government or school and its operations). This would help you assess … levels of access. If names on the list are unrecognizable or if the list contains individuals no longer employed by the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… outcomes for these children. To its credit, SED is acting on our suggestions to ensure more migrant children … or the children themselves – are agricultural workers who have moved between school districts within the past three … SED agreed with the recommendations and indicated steps it will take to implement them. See the audit: Selected …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programState Agencies Bulletin No. 322
… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day (Wednesday) of the … issues that prevent an agency from meeting the established deadline, the agency representative must contact the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases School & Municipal Audits
… County) The board did not effectively audit claims prior to payment. As a result, disbursements were made for … costs exceeded grant revenues by $256,302 and contributed to the declining fund balance in the village’s general fund. … or ensure that a separate capital projects fund was set up to record project revenues and expenditures. The board also …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… and Contract Management content should be directed to the OSC Bureau of Contracts unless other contact … 408-4OSC (4672) or 1-866-370-4OSC (4672) Requests related to receipt of contract transactions SFS Helpdesk BUREAU OF … GAAP-Based Financial Reporting content should be directed to the OSC Bureau of Financial Reporting and Oil Spill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationState Comptroller DiNapoli Releases Municipal Audits
… allow city officials to adequately monitor the use of BID funds. The council did not enter into a written agreement … association or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… of administrative accounts. As a result, the district has an increased risk of unauthorized use or access that could …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits