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Buffalo Academy of Science Charter School - Procurement (2019M-250)
… made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement … by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 2004-6
… (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE … historical society to use an unneeded portion of a village building without consideration. A village may, however, enter … society to use the unneeded space in a municipal building, without payment of cash rent, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 98-24
… FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing … VOLUNTEER FIREFIGHTERS -- Disability Benefits (liability for when fire district accepts on-going services of …
https://www.osc.ny.gov/legal-opinions/opinion-98-24DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 … County Sheriff’s Office for working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced by Steuben County … Lisa Stone was sentenced to five years probation and ordered to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… found the program did not meet several of its goals in 2012 and 2013. “The children of migrant workers face enormous challenges and obstacles in their educations, including poverty and cultural and … important educational goals such as meeting standards in math or English or graduating from high school,” Crespo …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… available rebates over a 33-month period from prescription drug makers for the Medicaid program because of ineffective … of Health can do more to maximize rebate collections from drug companies,” DiNapoli said. “DOH must be diligent in its … York taxpayers.” In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Town of Seneca Falls – Cash Collections (2023M-57)
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Order NYSLRS Forms and Publications for Employers
… Most NYSLRS forms and publications are available on our website. If you need just a few copies, you can go to … Most NYSLRS forms and publications are available on our website but employers can submit a request to order a …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Covers …
https://www.osc.ny.gov/retirement/publications/1522Contracts for Personal and Miscellaneous Services (Follow-Up)
… ( 2008-S-158 ). Background Our initial report, issued on September 14, 2009, determined that while the Metropolitan … expenses. This could help the MTA to close budget gaps. Key Finding The MTA made some progress in implementing the … one was not implemented, and one is no longer applicable. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followContracts for Personal and Miscellaneous Services (Follow-Up)
… report, issued on July 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have documentation to … for personal and miscellaneous services. In addition, the Port Authority did not provide documentation to support that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followService Diversions for Maintenance and Capital Projects
… safely access the tracks. Diversions should be scheduled in the most cost effective manner and to minimize the … Public Affairs is responsible for notifying the public in advance. Key Findings The annual Outage Plan for service diversions was reduced by 1,483 days (29 percent) in 2009 and 1,655 (35 percent) in 2010. These revisions were …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… Junction, pleaded guilty to stealing more than $86,000 in tax funds collected for the use of the town of Beekman and … William Grady and the State Police for their partnership in bringing this corruption to light and helping to combat … their own gain.” Colucci pleaded guilty to Grand Larceny in the 4 th Degree and Corrupting the Government in the 3 rd …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesComptroller DiNapoli Releases Municipal Audits
… Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and … County) Tenant rental payments were properly recorded in the accounting system and deposited intact and in a timely manner. The board, however, did not establish …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2137
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … check dated July 5, 2023. If the chartfield string is lapsing on 06/30/2023, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2238
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … check dated July 3, 2024. If the chartfield string is lapsing on 6/28/2024, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2346
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … check dated July 2, 2025. If the chartfield string is lapsing on 6/30/2025, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-events