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Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 … card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Opinion 98-23
… AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and … Vehicle and Traffic Law, §1643. Municipal Home Rule Law, §10 authorizes local governments to, inter alia , adopt … adoption of such a local law " (Municipal Home Rule Law, §10[1][ii][a][6]; emphasis added). Further, the doctrine of …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) … Whether in furtherance of an agreement between a village and the US Parks Service of …
https://www.osc.ny.gov/legal-opinions/opinion-89-29State Agencies Bulletin No. 1975
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2021 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… with their bid submission, where competitive bidding is required by law or where the State contracting entity has … Under New York State Procurement Guidelines, a “bidder” is defined as “any individual, business, vendor or other … the above-referenced certification indicating that they have implemented a policy addressing gender-based violence in …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card fees and charges. Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightState Police Bulletin No. SP-101
… Purpose To provide notification of the procedure for processing the Education Payment. … dated June 14, 2007 Background Pursuant to Chapter 157 of the Laws of 2005 (Troopers and Commissioned and Non-Commissioned … To provide notification of the procedure for processing the Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-101-education-payment-employees-represented-police-benevolent-associationOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11State Agencies Bulletin No. 1708
… Purpose To inform agencies of OSC’s automatic processing of the December 2018 minimum wage increases for hourly … who meet the eligibility criteria Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage … To inform agencies of OSCs automatic processing of the December 2018 minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesSyracuse City School District – Information Technology (2025M-129)
… attackers and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … protecting the entire school district community. As of November 15, 2024, the District had 6,386 enabled … not adequately manage nonstudent network user accounts. As of November 15, 2024, 488 of the District’s 6,386 enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Career and Technical Education
… Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; … and requirements aim to, among other things, provide high school students with access to CTE programs relating to … Career and Technical Education CTE programs at the high school level with highdemand highgrowth occupations …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOpinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services … would be supervised by a single superintendent of public works. All officers and employees providing services … or contract basis, or for the provision of a joint service. The term "joint service" is defined as the joint …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services … would be supervised by a single superintendent of public works. All officers and employees providing services … or contract basis, or for the provision of a joint service. The term "joint service" is defined as the joint …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Unified Court System Bulletin No. UCS-103
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees … will automatically apply the Prepaid Legal Service benefit for the calendar year 2006. Listed below are the union, … To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVillage of Skaneateles – Claims Auditing (2024M-68)
… report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, … not adequately supported or were paid without approval. Of the 348 claims we reviewed totaling approximately $2 … Determine whether Village of Skaneateles Village claims were adequately supported …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Barker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek … Require preapproval for overtime to ensure the employee is eligible to work overtime and overtime is for a valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41