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City of Newburgh – Budget Review (B21-6-13)

… at the end of 2021. The City faces potential increased salary and wage costs when these agreements are settled. The … as necessary. Review the estimate for health insurance and increase it to an appropriate level as necessary. Review the estimates for firefighting and police overtime and increase them as appropriate or implement changes in …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial … Receive documentation that supported the service fees and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used School-provided …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

City of Lockport - Budget Review (B19-1-7)

… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7

Town of Randolph – Justice Court Operations (2021M-76)

… Ensure that the clerk accurately updates action codes for all cases and enters disposition dates into the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

Boquet Valley Central School District – Procurement (2021M-132)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132

Berkshire Fire District - District Operations (2020M-40)

… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

York Central School District – Financial Management (2022M-96)

… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Retirement Benefit Summary Tier 6 ERS

… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement …

https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ers

Common Reporting Errors: From AUD to AFR

In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and

https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdf

Continuing Crisis: Drug Overdose Deaths in New York

This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.

https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdf

Information for Town Officials

A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.

https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdf

Town of Hunter - Information Technology (2018M-262)

… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262

2014 - 2015 Procurement Stewardship Act Report

… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …

https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report

2017 - 2018 Procurement Stewardship Act Report

… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … PDF ) BID Protest Determinations Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can … Section 163, Paragraph 14 provides the statutory authority for this report. … The 2017 report covers April 1 2017 …

https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-report

Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development

… goods, supplies, and services at competitive prices and in accordance with applicable requirements. Our audit covered … 2014, Linden Plaza’s management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased … informed tenants of its intent to request HPD approval for an increase in the development’s maximum permissible …

https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-development

Applying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members

… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for Previous or Military Service Credit …

https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-credit

Opinion 2001-15

… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …

https://www.osc.ny.gov/legal-opinions/opinion-2001-15

Opinion 2002-12

… works. All officers and employees performing services for the combined department, including the superintendent, … works. All officers and employees providing services for the combined departments, including the superintendent, … may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for the other" …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12