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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or … disposal plant, or a specific item of equipment, such as a sewer system pump. For this type of fund, the authorization … , such as land or buildings, or type of equipment, such as sewer or water system maintenance equipment or machinery. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsStreet and Sidewalk Cleanliness
… is to keep NYC healthy, safe, and clean – by collecting, recycling, and disposing of waste; cleaning streets and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessAll-Agency Contract Evaluation System
… Transportation Authority (MTA) Capital Construction is monitoring and evaluating its contractors/consultants in … than $250,000. MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE … rated individually. The ACE administrator at each agency is responsible for ensuring that the evaluations are …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered 262,765 cases … and mailing notices of violations, collecting the amounts due, and adjudicating summonses that are disputed by the … Division is responsible for collecting all amounts due from summonses that are in judgment (i.e., a vehicle …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsOversight of the Home Delivered Meals Program (Follow-up)
… surveys were flawed. Most notably, clients with limited English language proficiency were excluded from …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followCitywide Payment Services and Standards – Controls Over Payments
… audit covered the period from July 2019 through November 2022. About the Program DOF is a revenue service, taxation, … refunds, and complaints. Key Recommendations Review and update CPSS reporting tools and production reports to ensure … they provide updated and accurate information and are in line with other reporting sources and that reports address …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein … of recipients who did not have a corresponding BPH or PAH diagnosis on their Medicaid claims that were submitted within … at the approved dosage to treat BPH, the drugs can be used to treat ED), but allows payment of these drugs under …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… supplies and materials, consulting, vehicle usage, and cell phones. $115,714 in utility, equipment, repair and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableState Agencies Bulletin No. 2127
… Position Info page using the following path: Main Menu > Organizational Development > Position Management > … the Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2214
… Position Info page using the following path: Main Menu > Organizational Development > Position Management > … the Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025State Agencies Bulletin No. 1906
… and Government section at the bottom of the page. Click Save . Incumbent Updating If the position is filled, a … successful with no warning or error messages issued. ” Click ‘OK’. If the incumbent has a row on the Job Data page … the correct effective date in the Eff Date/Seq # field. Click Request . Click Save . These changes should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Agencies Bulletin No. 2013
… and Government section at the bottom of the page. Click Save . Incumbent Updating If the position is filled, a … were successful with no warning or error messages issued.” Click ‘OK’. If the incumbent has a row on the Job Data page … the correct effective date in the Eff Date/Seq # field. Click Request . Click Save . These changes should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023State Agencies Bulletin No. 2342
… is to inform agencies of the procedures for reporting Line Number changes and to explain how chart field strings … fiscal year 2025-2026. Affected Employees: Employees with Line Number changes reported in the New York State Electronic … Check Dated: 05/01/2025. Agency Actions: Reporting Line Number Changes Line Number changes must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Manlius – Financial Reports (2025M-89)
… Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations … and make strategic decisions and ensure that the required annual financial reports (AFRs) were filed with the Office of the State … the Village Board of Trustees Board receive the financial reports needed to monitor the Villages financial operations …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… operations. The Company contracts with a managed service provider to provide IT support and services to the School. … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Town of Wawayanda – Financial Operations (2024M-160)
… million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight. The Board adopted unrealistic … and appropriated $2.2 million of fund balance that was not needed to fund operations during our audit scope period. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Syracuse City School District – Information Technology (2025M-129)
… student/staff information (PPSI), 1 prevent unauthorized access/breaches, ensure operational continuity during … and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … records. In addition, a compromised network user account with administrative permissions could cause greater damage …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129