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Inspecting Highway Bridges and Repairing Defects
… flags were issued on these highway bridges. The Authority does not use the term "flag" for the defects identified … biennial inspection of its highway bridges. The Authority does not follow the New York State requirements for … bridge defects. Instead, it follows its own method but does not always satisfy Department requirements. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOpinion 89-13
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception … 1, 1953, all purchase contracts involving an expenditure in excess of the monetary threshold fixed in section 103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Greene County Industrial Development Agency – Management Practices (2013M-95)
… it to effectively hold businesses accountable when they do not comply with employment reporting requirements or meet … GCIDA to recover the financial incentives if businesses do not produce the intended benefits. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire … checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialElmont Public Library – Board Oversight and Professional Services (2014M-060)
… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s budgeted … and pay vendors before submitting claims to the Board for audit and approval. The Treasurer does not have access to …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… rate for eligible breakfasts, rounded to the nearest whole dollar. Please refer to the “Reimbursement Allowances” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to sign time cards showing their approval. The Town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the procurement process for … through June 30, 2015. Background The Mineola Union Free School District is located in the Town of North Hempstead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313About the Record of Activities – Reporting Elected and Appointed Officials
… judges are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I … took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesProtection of Child Performers
… a child’s trust account, it is required to deposit those funds with the State Comptroller. As of October 2016, the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… has not adopted a code of ethics. The Department does not adhere to the purchase order system required in its … included a review of cash disbursements. The Treasurer does not prepare proper bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mVillage of Blasdell – Purchasing (2017M-195)
… policy contains inconsistent requirements for quotes and does not address professional services or quotes above … but below competitive bidding thresholds. The Board does not consistently audit claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Germantown Fire District – Board Oversight (2014M-166)
… District is a district corporation of the State, distinct and separate from the Town of Germantown and Columbia County. An elected five-member Board of Fire … District’s 2013 general fund expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… if they did not meet their projected goals. The Agency does not have a process for taking action when businesses … recover financial benefits, as appropriate, if a business does not meet job creation or retention expectations or if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programFishers Island Waste Management District -- Purchasing (2015M-292)
… $610,540. Key Findings The District’s purchasing policy does not require the use of competitive bidding for any … reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote. … Fishers Island …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update the IT policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52More About This Retirement Plan – Special 20- and 25-Year Plans
… under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan book for … 25-year plan. The benefit information in this summary does apply to you. PFRS members employed by the City of … covered under Article 14. The information in this summary does not apply to you. This publication has made reference to …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planMedicaid Program – Cost of Pharmacy Services Under Managed Care
… unnecessary costs to the Medicaid program. The Department does not require MCOs to use the most cost-effective drugs to the Medicaid program, nor does it provide MCOs with information or assistance to … all drugs delivered under managed care, but the Department does not review this information to determine if MCO …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careHate Crime Reporting
… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and accurate … identify the crime as containing a bias motivator, or the agency does not submit its hate crime incident report to the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingFrequently Asked Questions – World Trade Center Presumption
… What is a presumption? I assisted in the recovery and cleanup operations, but I was stationed in various locations throughout the city. Am I eligible to … recovery and cleanup operations but have since left public service. Would I be eligible to apply for World Trade …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questions