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Lewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… elected Town Board, which consists of the Town Supervisor and four council members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s … records were unreliable. The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Opinion 97-10
… (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a … term. You ask whether a fire district, pursuant to General Municipal Law, §109-b, may enter into a lease-purchase … slab. You state that it has been argued that, because the building may be removed after it is constructed, it may be …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles that were removed from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… approximately $129.26 million. Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is appropriate to use written RFPs or written or verbal quotes; the policy and regulations do not outline the specific …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXII.6.L Replenishing an Advance Account – XII. Expenditures
… to Section 5 - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular … the account using the account code for postage. A list of account codes can be found in Chapter IV, Section 1 - Accounting Codes – Uses and Descriptions Overview of this Guide. Business Units should not use the account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountTown of Lyndon – Purchasing (2013M-149)
… County and has 700 residents. The Town is governed by a five-member elected Town Board, which comprises the Town … did not retain them or attach them to the claim for review by the Board prior to payment. Key Recommendations Adopt and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149XI-A.3 Purchase Orders – XI-A. Purchasing
… where applicable, the agency may select these options on a requisition, which will be carried forward to the PO. … through financial planning ledgers and a budgeting tool in the SFS called the Payment Schedule Projection (PSP). … Delivery Due Date will automatically populate as the current date plus the default lead time. Lead times are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … unless notice of that contract first has appeared in the newsletter, or unless it is exempt. The following … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a … The purpose of our audit was to determine whether Company controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… adequate oversight of the Village’s financial operations for the period August 1, 2013 through September 3, 2014. … seven-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.3 million. … Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals … they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once hired. Our … The network provides essential health care services to more than 1 million New Yorkers annually. For the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOther Bulletin No. 11
… State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. … 2010 General Salary Increase The legislation provides for a 4% salary increase for employees in NS (SG 600) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesOpinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … the same amount previously paid annually for principal on obligations issued to finance a fire truck. The … which has recently made the final debt service payment on a bond issue for the purchase of a fire-fighting vehicle. …
https://www.osc.ny.gov/legal-opinions/opinion-96-24State Agencies Bulletin No. 343
… Affected Employees Employees in the following titles who were previously in Bargaining Unit 01, New York State Correctional Officers and Police Benevolent … Employees in the following titles who were previously in Bargaining Unit 01 New York State Correctional Officers and Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitWest 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-overTown of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149