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Village of Dering Harbor – Payroll (2020M-78)
… Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not require … to document terms of employment, job descriptions and responsibilities, work hours, salaries or hourly rates …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Stay Informed – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Stay Informed …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedOysterponds Union Free School District - Financial Management (2019M-217)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The Board overestimated … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Opinion 98-10
… -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL COOPERATION -- Streets and Highways (town repair and maintenance of village … Corps, §29.07). We also note that in towns with more than one village, compliance with constitutional equal protection …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Refunding Local Debt
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance Law, advance refunding … be filed in accordance with the instructions on the form). One original, signed application should be submitted to the …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 2001-11
… discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of individual on behalf of private corporation … of section 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation … of the fire district's code of ethics, if it has adopted one, to determine whether it contains any pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 96-2
… proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of village to charge library … for the purpose of carrying on, performing or financing one or more improvements or services intended to benefit the …
https://www.osc.ny.gov/legal-opinions/opinion-96-2State Agencies Bulletin No. 1470
… of Council 82 SSPU DRP reductions is less than zero (0) in one or more record number Background As part of the Council … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1201 issued June … whose sum of the gross YTD for calendar year 2011 and greater for the following earnings codes is less than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planOpinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 2005-1
… of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees) GENERAL … the use of such services. Although the town, by rules and regulations, may provide for the collection of such fees … Under section 122-b, towns, inter alia , may contract with one or more organizations to supply, staff and equip …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1XII.5.I Prompt Payment Interest – XII. Expenditures
… Prompt Payment Interest Eligibility. The calculation of Prompt Payment Interest. For additional information on … in the SFS. For additional information on how to view this certification in the Statewide Vendor File, see Chapter X, … Interest Eligibility . SFS will systematically generate vouchers for electronic invoices received into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfFederal Funds to New York City: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdfFederal Funds To New York City: A Review of Categorical Grants
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdfEPI - Fare Revenue Considerations for the Metropolitan Transportation Authority
Even before the pandemic, the Metropolitan Transportation Authority, which provides transit (subway and bus), express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected budget gaps.
https://www.osc.ny.gov/files/reports/osdc/pdf/fare-revenue-considerations-for-mta.pdfOversight of Sidewalk Sheds (2019-N-9)
To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are safely maintained, and have valid operating permits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n9.pdfCity of Little Falls – Financial Condition (2021M-54)
Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-falls-2021-54.pdfGovernment Services Series: NYC Dept. of Buildings
The New York City Department of Buildings (DOB) is meeting its timeliness goals for high priority demands but its responsiveness is slowing for both development and inspection activities due to staffing and budget constraints.
https://www.osc.ny.gov/files/reports/osdc/pdf/gss-for-dob-june-26-approved.pdfSUNY Bulletin No. SU-198
… the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a $500 Service Award to be processed as a one-time advance to basic annual salary. Processing Date … Full-time employees who effective on or after 07/02/11 and on or before 01/01/13 have been granted a permanent or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedStockbridge Valley Central School District - Information Technology (2019M-13)
… information technology (IT) policies and procedures to adequately safeguard personal, private and sensitive … officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to District officials. Key Recommendations Monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019m