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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Western Sullivan Public Library – Library Operations (2015M-156)
… Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for the general, …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Dover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… report - pdf] Audit Objective Determine whether the Dover Union Free School District (District) used District … Determine whether the Dover Union Free School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… complete report - pdf ] Audit Objective Determine whether the Wellsville Central School District (District) used District resources to provide the mental health component of the New York Safe Schools … Determine whether the Wellsville Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newVillage of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … an abstract from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Fiscal Year Earnings and Prior Years’ Adjustments
… and prior years’ adjustments data to an Excel spreadsheet. Only employees with the Billing Security Role can access the …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsState Agencies Bulletin No. 287
… period: Annual Lease Value Method (ALV) - This method may only be used by employees who are allowed unrestricted use of … day the vehicle is used for commuting. This method may only be used by employees who are prohibited from using a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Opinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-41
… Law, §5[1]; 1986 Opns St Comp No. 86-34, p 55), and have only those powers expressly granted by statute and … [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of some power …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 97-6
… Section 307 authorizes the expenditure of surcharge moneys only for payment of "system costs" as permitted by article 6. … equipment, the definition encompasses not only the actual costs of acquiring and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-97-6DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… While the gross city product is expected to decline by only 0.6 percent in 2020 as a result, the employment recovery …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingState Agencies Bulletin No. 882
… be used. From a PEF Hourly N/S Position Use only those hours paid where the employee’s hourly rate is at least equal … employee’s hourly rate for the same year. Do not include hours paid as overtime when reporting creditable hours. Hourly employees for whom hours have not been reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28New York City’s Uneven Recovery: Mothers in the Workforce
… the health care and social assistance industry compared to only 31.1 percent nationally. 3 The pandemic highlighted the … surged by 79.4 percent between 2020 and 2022 compared to only a 12.4 percent increase nationally (see Figure 4). … percent). During the pandemic, mothers nationally not only faced challenges with a lack of child care but also with …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124