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Village of Depew - Purchasing (2018M-158)
… Objective Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy. Key … examined 59 purchases totaling approximately $1.4 million and found 17 purchases totaling approximately $124,000 showed …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Opinion 91-46
… of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d 434, holding that the district attorney may no … or appointive [citation omitted]. (57 NY2d at 535, 457 NYS2d at 438; emphasis added). Further, the Court … ban on midterm salary increases ..." ( id . at 539, 457 NYS2d at 440; emphasis added). Although the Court's …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Accounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes Guidance: Consistent … Making Payments to the United States Postal Service USPS and related postal services such as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageState Fiscal Year 2022-23 Enacted Budget Analysis
State Fiscal Year 2022-23 Enacted Budget Analysis
https://www.osc.ny.gov/files/reports/budget/pdf/sfy-2022-23-enacted-budget-analysis.pdfTupper Lake Central School District – Financial Condition (2014M-151)
… to be maintained. Continue to evaluate and explore ways to cut costs and increase revenues for the general fund and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Oversight of Pupil Transportation Services (Follow-Up)
… transportation facilities used by pupils; (b) establish training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and regulations … the Department-established School Bus Driver Safety Training Program and to make an annual report to the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followState Agencies Bulletin No. 1778
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 17L, paychecks dated 12/05/2019 or … 17L, paychecks dated 12/11/2019. The payment is made in a separate check and there will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1778-2019-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance. … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 2076
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance Allowance. … The purpose of this bulletin is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Eligibility the …
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filingBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyState Agencies Bulletin No. 1749.1
… work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … Location Pay and Inconvenience Pay must end the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively … a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees … of compensation and leave accruals approved by the Board for the period January 1, 2012 through October 10, 2013. … The purpose of our audit was to determine whether employees …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Oversight of Certified Homeless Shelter Food Services (2017-S-53)
To determine whether the Office of Temporary and Disability Assistance, New York City Department of Homeless Services, and New York City Department...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s53.pdfTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes … file AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Circle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … the fiscal year ended June 30, 2013. Background Circle of Friends provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… Several counties participated in the state’s “gas tax holiday” in the third quarter of 2022, which reduced the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau … Board of Education appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mFood Safety Monitoring
… the processing, distribution and sale of food products in New York State. The audit covers the period April 1, 2011 … establishments, obtaining and analyzing food samples in support of its food safety/recall program, and … food sampling program is a nationally recognized leader in the field. However, all programs could benefit from …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoring