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Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings … self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below the industry …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 … restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTown of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Qualified Personal Service Contracts (QPSC) Listing
… Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that … The agency can reasonably anticipate it will incur costs for the personal service component of $1 million or more over … contracts that meet the criteria described above for the 2026-27 State Fiscal Year: There are currently no …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 92-43
… Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's … and Duties (necessity to obtain prior town board approval for purchases); (purchases governed by town board's policies … town board approval is required by the superintendent for purchases of materials for highway repair and improvement …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… Audit & Control thanks Comptroller DiNapoli and his staff for their efforts and collaboration on the audit of the use … policies.""I applaud State Comptroller DiNapoli's office for pointing out the need to improve communication and … and security of temporary hotel and motel residences for the homeless. Local town and village code enforcement …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessEDSS - Glossary of Terms
… Please refer to the Guide to Financial Operations for more information. Type of Request New Contract/New … prefix that provides a categorization of the contract. For additional information, please see the Guide to … Other Please refer to the Guide to Financial Operations for more information. Request Name Name of the CRER to be …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … for the longest period of time." We also note that "[i]t is a policy of this state to encourage restitution by a …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… character of which is neither a purchase nor contract for public work, is not subject to competitive bidding. … officials have a duty to secure fair reasonable terms for such arrangements. You ask under what circumstances an … to sell village real property which is no longer needed for village purposes (Village Law, §1-102[1]), it is a …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be appropriated and to be raised by real property taxes for town outside village purposes. Article 8 of the Town Law … of revenues and expenditures of the administrative unit for the ensuing fiscal year. Estimates must be submitted in …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … and 50 percent from its own hydropower. Applications for the RNY power program are incorporated into an online … NYPA staff and competitively scored using two models (one for job retention and one for job expansion), which apply the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… DiNapoli said. “The securities sector was a buffer for state and city revenues during the pandemic. As the … impact state and city coffers. Continued support for other sectors that have been slow to recover is needed to … Challenging market conditions persist, and profits for the third and fourth quarters may see further declines. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… to support their operations and help students make up for lost learning. New York’s school districts should … and Buffalo set aside around 62% of their funding for operational spending and Syracuse and Yonkers set aside … 3-K initiative (universal free educational childcare for 3-year-olds), which began before the pandemic hit. While …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 741
… Pay history is incorrect Background Restricted access for agencies to various PayServ panels necessitates that … Agency Actions Agencies should submit a DTA/COR request for the following JOB actions: Hire, Rehire, Paid Leave of … and should be F. Agencies should submit a DTA/COR request for the following actions where the effective date is or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 90-53
… a municipal corporation may contract with private parties for the performance of only those of its functions which may … corporation may not contract with a private party for services involving the performance of its police powers … for any assessment remains with the assessor, and that "[i]t is the obligation of the assessor to make the final …
https://www.osc.ny.gov/legal-opinions/opinion-90-53