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XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no … a clause, providing a vendor with the unilateral right to terminate a contract can create a situation in which all … the same basis. Exercising such a clause allows a vendor to manipulate the bidding process by controlling the period …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… $35,000 which she stole from property tax payments and dog license fees deposited with the town over four years, State … $35000 which she stole from property tax payments and dog license fees deposited with the town over four years State …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementMinimum Qualifications - Auditors
… bright, capable individuals who will bring energy and commitment to its auditing programs. To begin a career … bachelor’s degree At least 24 credit hours in Accounting and/or Auditing For positions as a State Program Examiner … assessment, each candidate’s relevant education, training and experience will be evaluated and given a numerical score. …
https://www.osc.ny.gov/jobs/qualifications-auditorsExamination of Procurement Card Payments
… complied with New York State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, … Law §163 requires agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsSelected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 … Related Audits/Reports of Interest State University of New York College at Cobleskill: Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta: Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated Fiscal Report CFR were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxSecurity Over Critical Systems
… the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating the flow of streams or rivers … Information Security Policy and Acceptable Use Policy, for its IT assets. Additionally, the District is responsible … officials and do not address those details in this report. We further found the District generally took …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCUNY Bulletin No. CU-656
… for Elevator Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent … of Teamsters for retroactive increases for employees in the title of Elevator Mechanic. This determination covers … rate chart and additional information are contained in the Carmelo Batista, Jr. memorandum dated May 15, 2018. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsVillage of Horseheads – Collections (2023M-169)
… complete report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and deposited … Determine whether Village of Horseheads Village officials properly recorded and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Pleasant Valley – Financial Management (2024M-158)
… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… of the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial … audit, or cause to be audited, the CFOs’ 2022-23 financial records and reports, as required by New York State Village … 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Fillmore Central School District – Reserve Funds (2016M-386)
… of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… before they are authorized to work in a school in New York State." We requested documentation to support that …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Schaghticoke – Budgeting (2013M-239)
… The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected … Town Board, which comprises the Town Supervisor and four council members. The Town’s 2013 adopted budget … on unexpended surplus funds to finance town-wide general, and certain water and sewer district operations, and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Cayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports … 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a … The purpose of our audit was to examine the Courts records and reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014