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Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Hounsfield - Claims Auditing (2019M-215)
… audited and approved prior to payment. Key Findings The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … $172,000 complied with bidding requirements and/or the Town’s procurement policy. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Opinion 88-25
… to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's … p 124; 24 Opns St Comp, 1968, p 887). However, since there is no statutory requirement that a fee be charged to non-resident users, it is our opinion that the town board may also permit …
https://www.osc.ny.gov/legal-opinions/opinion-88-25DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… General (ED OIG), Eastern Region, announced today that Syracuse City School District teachers Jason Cecile and … nothing less.” Beginning in the 2015-2016 school year, Syracuse City School District (SCSD) received federal grant … State Comptroller DiNapoli announced that Syracuse City School District teachers Jason Cecile and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York State Health … Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross (Empire) to …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesOpinion 90-48
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Zara Contracting Co. v Cohen , 23 AD2d 718, 257 NYS2d 118; NYS Asphalt Pavement Association, Inc. v White , 141 Misc 2d … relevant information as part of the bidding process" ( NYS Asphalt , supra , 141 Misc 2d at p 35, 532 NYS2d at p …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether … authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394IX.6.B OSC Draw Procedures – IX. Federal Grants
… contract whereas for non-managed grants the contract is “PENDING”. This status determines whether transactions … bills are approved, a corresponding Accounts Receivable is generated. For more detailed information on billing, see … requests by OSC BSAO and could have reporting impacts. It is essential that anyone responsible for inputting these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresOpinion 2009-2
… the issuance of bonds or notes. Under Town Law article 12-C (§ 209-q et seq .), a town may provide a water improvement … at 43; Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … other sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0State Agencies Bulletin No. 2318
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … The purpose of this bulletin is to notify agencies that OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsChenango Forks Central School District – Nonresident Tuition (2020M-69)
… documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69State Comptroller DiNapoli Releases School Audits
… School District , Wellsville Central School District and the Westmoreland Central School District . "In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … supported leave accrual and use records. Auditors compared the 2015-16 leave balances for all 62 employees to the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsBusiness Growth in New York City During the COVID-19 Pandemic
The onset of the COVID-19 pandemic impacted the business landscape in New York City in terms of business size, location and industry.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2025.pdfRandolph Academy Union Free School District – Financial Management (2015M-248)
… Background The Randolph Academy Union Free School District is a special act school district, created by the State … operates two schools with approximately 160 students, is governed by an appointed seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mOther Bulletin No. 31
… Purpose To provide the State University Construction Fund instructions for … Affected Employees Employees in Bargaining Unit 96 in the State University Construction Fund with an increment code of … 1976-2011 who meet the eligibility criteria Background The State University Construction Fund’s Board Resolution 2011-15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-31-april-2016-state-university-construction-fund-scfPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background … and CBAs. Develop a procedure to ensure that employees do not approve their own absences. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Mid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in … Greene, Putnam and Ulster counties. The Library System is governed by a 15-member Board of Trustees, elected for … The Library System does not verify that a vendor's quote is in agreement with the State contract prior to ordering. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether … were appropriately designed and operating effectively for the period July 1, 2015 through June 9, 2017. Background The … Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Fishers Island Union Free School District – Five Point Plan (2015M-320)
… 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The … which operates one school with approximately 70 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320