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Eastport-South Manor Central School District – Building Safety (2020M-18)
… whether District officials provided effective oversight to ensure compliance with required building safety at the … high school (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program for trucked-in … sampled and conducted all required analytical data tests to ensure waste discharge complies with discharge …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Sayville Public Library – Treasurer (2016M-334)
… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of West Seneca – Purchasing (2015M-11)
… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. … does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Andes Joint Fire District – Financial Activities (2020M-158)
… York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158The Academy Charter School – Board Oversight (2014M-295)
… which was established in 2008 under State University of New York authorization, is governed by a ten-member Board of … information technology consultant. The Board did not audit all claims for services. Key Recommendations Approve all contractual agreements and ensure that approval is …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Tonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Lansing Fire District – Investment Program (2023M-62)
… written investment policy as required by New York State General Municipal Law Section 39. The District earned …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62CUNY Bulletin No. CU-425
… Effective 7/1/11, Institution paychecks dated 7/14/11, Pay Period 7C Control-D Report Available Prior to Processing … Increment based on information available at the close of Pay Period 6C. The report identifies the reason the employee’s salary will not be increased with one of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-425-july-2011-increments-city-university-new-york-cunyCUNY Bulletin No. CU-448
… Effective 7/1/12, Institution paychecks dated 7/12/12, Pay Period 7C Background Pursuant to Section 6220 of the … Increment based on information available at the close of Pay Period 6C. The report identifies the reason the employee’s salary will not be increased with one of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-448-july-2012-increments-city-university-new-york-cunyState Agencies Bulletin No. 1868
… of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2021 … Employees All employees are affected. Effective Dates Payroll deductions for the 2021 SEFA Campaign will begin … process, paper forms are available at the agency payroll office. Online enrollment will need to be completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1868-2021-state-employees-federated-appeal-sefa-campaignXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… section is to provide guidance to state agencies on the procurement of equipment, including: Establishment of need … an extended term (more than one year). The term of the contract cannot be longer than the useful life of the … Agencies should refer to the following ITS procedures and guidelines which outline provisions and policies for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionControls Over Cash Advance Accounts
… bank account for use by the agency. WCB was authorized to have two advance accounts with a total value of $106,000 as … One void check was missing. Notation on the check register states "void at the time of issuance," but the hard copy … was issued due to a payroll problem, but was ultimately not needed. Two checks have no information other than check …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsService Retirement Benefit – State Police Plan
… age after completing 20 full years of creditable service. State Police officers must retire by the last day of the year … With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus 1.66 percent of … plus 1.66 percent of your FAE for each year of non-State Police service. Your total benefit may not exceed 50 …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Caledonia – Financial Management (2013M-363)
… estimates for revenues, expenditures and appropriated fund balance. The Supervisor did not provide each Board member … of revenues and expenditures, and appropriation of fund balance only in amounts that are available and necessary to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Opinion 2006-4
… term of an “eligible letter of credit” issued as security for local government deposits and investments do not apply to … a federal home loan bank (hereinafter “FHLB”) as security for county deposits. Specifically, you ask whether the … term of an “eligible letter of credit” issued as security for local government deposits and investments applies to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… potential host communities avoid the pitfalls that arise with misguided expectations about the public benefits of casinos. They are not a sure bet.” DiNapoli’s 2020 report on gaming revenues showed that all four current casinos — del Lago Resort and Casino, Rivers Casino and Resort, Resorts World Catskills, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followState Agencies Bulletin No. 964
… Compensation Unit processed a NY State Insurance Fund form C8EMP. Employees were also mailed a corrected form W-2 (W-2C) to inform them of changes in their reported … the length of time it takes the IRS to process the refunds or the order in which they are processed. The OSC Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refunds