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Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … systems for the Town's funds that were not set up to properly account for transactions by individual funds. The … Recommendations Discontinue using two accounting programs to process the Town's financial transactions by combining the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… student loan balance of $26,400. The Watertown-Fort Drum area ranked lowest among areas for which data are … default rates varied dramatically depending on the type of school an individual attended. For instance, students who …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeOpinion 96-13
… benefits from a service award program and the State Employees Retirement System …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-6
… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Cost-of-Living Adjustment
… to help offset the impact of inflation. Once you are eligible , you automatically receive a COLA increase each … 3 percent annually. This Year’s COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The … stub online. Sign in to Retirement Online . Look under I want to… (located at the top right). Click View Pension …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than … heroin and prescription opioid abuse reached record highs in New York state in 2014 according to a report issued today …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … disposition did not comply with the requirement that the Management and Budget Department ensure that the affected …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was appropriate … years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 with the … To determine whether Battery Park City Authority discretionary spending was appropriate …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, and … (Act) was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials … waste tire sites identified by DEC, nearly 44 million tires (99 percent) were abated at 160 sites (86 percent) as …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesState Agencies Bulletin No. 170
… The system does not automatically insert an end date for employees going on any type of Workers' Compensation … No agency action is required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee has a position change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 560
… Purpose To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay Recall Standby Overtime to SUNY Unclassified employees. … of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andCUNY Bulletin No. CU-625.5
… CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityAccidental Disability – New Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disability