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City of Lockport – Budget Review (B21-1-9)
… revenues and expenditures. Ensure overtime appropriations are reasonable when adopting the final budget. Consider whether the contingency appropriations are adequate if unanticipated retirements occur. Be mindful …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Agencies Bulletin No. 1849
… (ASU) Bargaining Unit 02 who meet the eligibility criteria are affected. Background Article 49 of the 2016-2021 ASU … the title of Racing Inspector at the NYS Gaming Commission are eligible to receive a CSEA ASU Work-Related Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1849-2020-work-related-clothing-allowance-asu-employees-title-racingOversight of Select High-Technology Projects
… projects it oversees and to determine if these projects are achieving the intended employment goals. The audit … and economic benefits of projects before funding decisions are made to determine if projects should receive significant …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… monthly reports present a variety of data on where funds are reinvested geographically and for what services. Examples … one has not been implemented. Key Recommendation Officials are requested, but not required, to provide information about …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followReporting of Community-Based Services Under the Transformation Reinvestment Plan
… monthly reports present a variety of data on where funds are reinvested geographically and for what services. Examples … in CBS under the Plan. However, we also determined there are opportunities for OMH to improve its communication and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… and apprehending individuals such as this who are willing to engage in fraudulent acts.” After retiring … count of retirement fraud. The charges filed in this case are merely accusations and the defendant is presumed innocent …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… of a performance bond and a labor and material bond that are equal to or greater than the value of the contract. … been rejected, or contracts with any bidding irregularity are not eligible for Quick Contracting. It is not necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionDepartment of Transportation Bulletin No. DOT-45
… Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the … Payroll Checks. Checks issued to eligible employees who are now deceased should be submitted as a stop payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceXII.10.D Monitoring Moving Services – XII. Expenditures
… where additional charges would be allowed may include but are not limited to: acts of God, building equipment … of the problem during the actual occurrence. No charges are allowed for traffic delays that do not directly block …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… York State. For the purpose of this report, these programs are referred to as the SED preschool cost-based programs. … Aides. However, payments for services under these programs are based on fixed fees, as opposed to the cost-based rates …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualTown and County Special Districts and Town Improvements
… the maximum amount to be expended for a special district are required to apply for the permission of the Office of the … our office. Certain "low cost" special districts which are at or below the average estimated cost thresholds do NOT …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… timeclock (finger reader) to help ensure that they are properly compensated for all the time worked. In 2023, … State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153York Fire Department – Controls Over Financial Activities (2014M-112)
… Review and approve all bills and claims before they are paid. … York Fire Department Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mSprings Union Free School District - Payroll (2018M-222)
… Develop and implement procedures to ensure that employees are paid in accordance with contracts and CBAs. Implement and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… the Agency’s revolving loans, financed with its own funds, are not authorized by statute. The Agency has no formal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanTown of Butternuts – Accounting and Reporting (2016M-323)
… record the separate cash balances of different funds that are commingled in one bank account. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323State Agencies Bulletin No. 1697
… VDC Tier 6 participants. Affected Employees Employees who are Tier 6 members of ORP or VDC Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… with the Town of Chesterfield. Ensure that penalties are correctly assessed on all delinquent accounts. … The …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274McLean Fire Department - Financial Operations (2018M-40)
… need to be improved to ensure that amounts collected are properly recorded and deposited. The membership did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Cost-Saving Ideas: School District Auditing – Audit Committee
… members with close or immediate family members who are district employees or service providers (see Avoiding …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee