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Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89State Agencies Bulletin No. 1855
… Purpose The purpose of this bulletin is to request verification of the agency address that will be displayed on Employee Form … The purpose of this bulletin is to request verification of the agency address that will be displayed on Employee Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. … administer some aspects of the grants and may have to pay for a required audit because the developer has failed to do … to review the Boards administration of grant fund moneys for the period of May 4 2009 through September 25 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Accounts Payable Advisory No. 68
… Operations (GFO), Chapter XII, Section 10.D – Monitoring Moving Service Guidance: This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services’ … This section provides guidance on the requirements agencies must follow when procuring and paying …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289State Agencies Bulletin No. 1841
… of TRS Plan Type 7X are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. The … increase is based on the increase in the Consumer Price Index for the one year period ending September 30 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Town of Friendship – Water Accountability (2013M-281)
… failed to periodically compare the amount of water produced with the amount billed for, and were not aware of … over that period totaled approximately 63 percent of water produced. Water loss was more than 57 million gallons over … as they are identified. Periodically reconcile water produced to the amount of water billed and otherwise …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of East Hampton – Budget Review (B7-15-19)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19CUNY Bulletin No. CU-680
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2020 Increments and provide instructions for … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-680-july-2020-city-university-new-york-cuny-incrementsTown of Otsego – Financial Condition (2013M-307)
… Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. … Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Hague – Departmental Cash Receipts (2014M-320)
… controls over the Town’s departmental cash receipts for the period January 1, 2013 through April 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $2.5 million. Key Finding The … Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Galen – Financial Management (2014M-341)
… management of financial operations and ambulance services for the period January 1, 2013 through June 12, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The Town did not properly account for reserves within the operating funds that financed them …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341DiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkTown of Broome – Purchasing and Justice Court (2014M-255)
… to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of … for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were … and project documentation, and ensure that the Town is in strict compliance with federal grant requirements. Recover …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Opinion 2009-2
… TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … State Comptroller's approval for a town water improvement, is based on the total cost of the improvement or only on the … as the town board in its discretion determines, is borne either (1) partly by the area of the town outside of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0