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Village of Islandia – Procurement (2021M-203)
… officials did not always seek competition as required by law or the Village’s procurement policy. Village officials … 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, as required by the procurement policy. $161,278 from a Trustee’s …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Caroline – Renewable Energy (2013M-325)
… is located in Tompkins County. The Town is governed by the Town Board, which comprises the Town Supervisor and … for all funds are approximately $1.7 million. Key Finding By incorporating renewable energy technologies and efficient … kilowatt-hours (kWh), of which 22,202 kWh were utilized by the Town, resulting in savings of $2,500, or a 36 percent …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative … totaling $173,591 were audited and approved for payment by the claims auditor even though identified discrepancies, … Ensure all claims are audited and approved by the claims auditor prior to payment, and that BOCES claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within Westchester County) to report real … please call 1 (866) 321-8503 option 3 or contact us by email at [email protected] . …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… saving approximately $1.1 million since 2014-15, by keeping certain special education classes in-house and … Monitor the value of shared services provided by the District to ensure the District is equitably compensated by other districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureOpinion 99-2
… of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for … AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to competitive bidding) … of General Municipal Law, §§101 and 103 are not violated by the use of town employees to perform work in connection …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 89-62
… of candidates for fire district office is governed by subdivision 7 of section 176 of the Town Law which states … such fire district elections and in addition may provide by resolution that such nominations be submitted in petition form subscribed by twenty-five qualified voters of the district. Thereafter …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 91-56
… Management Authority (the Authority) is generally governed by title 30 of the Public Authorities Law (§2725 et seq ). … perpetual in duration and shall continue until terminated by law " (emphasis added). Public Authorities Law, §2749 … Every authority or commission hereafter created by this chapter shall terminate at the end of five years from …
https://www.osc.ny.gov/legal-opinions/opinion-91-56State Agencies Bulletin No. 1698
… the reimbursement of basic moving expenses incurred by eligible State employees, and eligible new appointees to a … moving reimbursements are subject to regulations issued by the Division of the Budget in Title 9, Parts 154 and 155 … regulations for employees in negotiating units represented by employee organizations which negotiate pursuant to article …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… The theft was discovered following an investigation by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his own personal use, fuel that was meant for official public business and paid for by taxpayers," DiNapoli said. "Thanks to my ongoing …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesOpinion 90-13
… for the sewer project into DOT's scheduled road project by means of a change order. While you consent to the … an estimate of the cost of the work which he is requested by such municipality to perform in accordance with plans and specifications submitted to him by such municipality, which cost estimates, plans, and …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2007-7
… for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) WORDS AND PHRASES -- "Days Worked" … of 2 NYCRR 315, an employer may record time actually spent by the elected official to perform an official duty, but may …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 92-21
… have reported to the Justice Court Fund the dismissal, by single judgment or by a series of identical judgments made and entered at the … to towns and villages for the services rendered by their courts in the prosecution of criminal charges, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 93-22
… required by section 540.30 of the Criminal Procedure Law [CPL] before they could process the claim. You have asked for … case of remission of bail forfeiture within the meaning of CPL, §540.30, an order of a superior court would be necessary … failure to appear at the court-appointed time. Thus, CPL, §540.10(1) declares that " [i]f, without sufficient …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Update Your Contact Information
… NYSLRS has your current mailing address, phone number and email address. That way you’ll be sure to receive the tax … and statements we send you. If you don’t already have an email address on file, please provide it so we can contact … Registration – Mail Drop 5-6 110 State Street Albany, NY 12244-0001 (Return to Top) Rev. 9/24 …
https://www.osc.ny.gov/retirement/update-your-contact-informationAnnual Financial Report Filing Deadlines
… extension possible. Written request must be received by OSC from the municipal chief fiscal officer before the end … extension possible. Written request must be received by OSC from the municipal chief fiscal officer before the end … Purpose Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper … for allowable exceptions under Town Law prior to an audit by the Board. Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Olean City School District – Financial Management (2016M-210)
… schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $2.3 million. With unused appropriated fund … fund balance exceeded the statutory limit of 4 percent by approximately $1.1 million each year. The reserve plan not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Rensselaer County – County Bridge Maintenance (S9-13-6)
… approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s budgeted … maintenance; however, it has not been formally approved by the Legislature. This plan includes cyclical maintenance … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6