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Watertown City School District – Procurement (2021M-176)
… to competitive bidding. Key Findings District officials did not always comply with the District’s procurement policy … and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 … $305,052 (92 percent of the District’s providers) and did not have written service agreements with three providers. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Village of Suffern – Budget Review (B21-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. However, we estimate …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … 2013. Key Findings The current and prior Justices did not prepare monthly accountability analyses and the prior Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Opinion 2010-2
… be the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … 69 NY2d 613, 517 NYS2d 1028; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd 66 NY2d 980, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Fire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental Disabilities (Office) was in … institutional and residential settings across the State for more than 126,000 New Yorkers with developmental … New York State Commission on Quality of Care and Advocacy for Persons with Disabilities. Among the improvements are …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Willsboro Central School District – Student State Aid (2023M-119)
… in summer placements. Key Findings District officials did not properly claim State aid for special education … aid to which it was not entitled. District officials also did not: Establish adequate procedures to ensure State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Opinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … to ordinary efficient operating condition after decay and injury. You ask whether a village may use moneys in a capital … November 1, 1988 Terry D. Grosselfinger, Esq., Village Attorney Village of Hillburn … Whether a village may use …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and Development (HPD) … cooperative developments with approximately 46,500 total apartments. Each development is governed by a Board of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for collecting and processing … the U.S. Department of State (DOS) sets forth the parking program and procedures regarding summonses for plates issued …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… items, without considering historical trends. The Board did not properly plan for the future by establishing adequate … budgets and setting long-term plans. The Board also did not establish a level of acceptable fund balance or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Brant – Justice Court (2014M-180)
… unpaid fines and fees. The Board did not conduct an annual audit of the Court’s records, as required. Key … Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… manner. Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts collected with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… approximately $1.7 million. Key Findings The Supervisor did not adequately monitor the work of the accounting firm … his financial duties. The Town’s financial records did not agree with the annual financial reports. The Board did not perform an annual audit of the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388CUNY Bulletin No. CU-659
… of this bulletin is to inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income. … continue to have their imputed income submitted by the New York State Department of Civil Service. Background If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeTown of Chester – Property Tax Exemptions (2016M-325)
… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. Background The Town of … 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper performs most of the … the Towns financial operations for the period of January 1 2012 through October 11 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contractor default. In the event of a contractor default and surety takeover of a contract, as determined through contractual action by the contracting agency and notification to the Office of the State Comptroller (OSC) … continue to be identified by the original NYS Contract # and will continue to reference the defaulted (original) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversState Agencies Bulletin No. 2194
… the following are revised procedures to protect personal privacy and safeguard the confidentiality of NYS employees’ personal data. Effective Dates: This bulletin is effective … recipient without a completed, notarized Personal Privacy Protection Law Release form. OSC will continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requests