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COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkGermantown Fire District – Board Oversight (2014M-166)
… Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Orange County – Motor Vehicle Oversight (2015M-314)
… period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and … County-owned vehicles. The 2015 total budget for Orange County was $732.8 million, of which the motor pool is … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Riverhead Central School District – Vendor Master File (2017M-139)
Riverhead Central School District Vendor Master File 2017M139
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Dolgeville Central School District – System Access Controls (2016M-265)
… duties. District officials did not regularly review system logs. Key Recommendations Evaluate all existing financial … for assigning permissions. Ensure that system audit logs are periodically reviewed for indications of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Greene – Budget Practices (2016M-409)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Scarsdale Union Free School District – Overtime (2022M-105)
… primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 … Key Recommendations Implement procedures for supervisory review of hours worked to ensure the accuracy of overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… Under this plan, you will receive additional benefits for service over 20 years if your employer adopted coverage … covered. If your employer chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, you would not be eligible for them. Note: This benefit is not available to Tier 3 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bService Retirement Benefits – Special 20- and 25-Year Plans
… 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 96-19
… purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL … -- Capital Improvements (joint construction of a building to be used as town hall and fire station) -- Real … with fire district of real property and construction of building for use as town hall and fire station) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-13
… town may expend certain moneys received under a watershed agreement between the town and a city to construct a museum … for the museum. You state that, under the watershed agreement, these moneys are to be used only to pay for … first instance, should be determined by the parties to the agreement. Accordingly, for purposes of this opinion, we will …
https://www.osc.ny.gov/legal-opinions/opinion-98-13X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Section 4.A - Vendor Classifications of this Chapter) Open for Ordering – If this box is checked, purchase orders can be … does business with. This capability allows State agencies to group vendors according to category, type, qualifications, etc. Currently, there are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOversight of Direct Placement of Children
… 2019. About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for … any cases that we found to be missing permanency hearing reports, some of which OCFS was able to provide. OCFS also … from OCFS for certain cases (e.g., permanency hearing reports), had been included in some of the case files OCFS …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenLump Sum Payments – Enhanced Reporting
… must submit the settlement agreement or court documents to NYSLRS for review before making any payments or … If the payment is pensionable, you will then be required to submit the appropriate payments and adjustments. ** For a … members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in the calculation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… for a member of the Employees’ Retirement System (ERS). Payroll records for a member of the Police and Fire … if needed, separate Salary Explanation pages or separate payroll records, for the employment instance specified in …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actions