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Dansville Public Library – Procurement (2015M-225)
… Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225City of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. … not ensure that the Comptroller properly accounted for, health care expenditures. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Saratoga County – County Bridge Maintenance (S9-13-7)
… to December 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Fishers Island Waste Management District -- Purchasing (2015M-292)
… contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Stephentown – Records and Reports (2012M-209)
… of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of … Town’s budgeted expenditures for 2012 are approximately $1.4 million. Key Findings The Town does not have complete, … identified and resolved. File the Town’s annual update document with OSC for fiscal years ending December 31, 2009, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209City of Niagara Falls – Financial Condition (2017M-170)
… recurring expenditures are funded by recurring revenues. Rebuild unrestricted fund balance in accordance with the …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Canandaigua City School District – Procurement of Professional Services (2015M-133)
… the process and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. … for seeking competition when procuring professional services. The District failed to establish comprehensive … as to how competition should be solicited for professional services. Clarify the documentation requirements to be used …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mGreenport Union Free School District – Financial Condition (2014M-203)
Greenport Union Free School District Financial Condition 2014M203
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Clarence Fire District – Purchasing (2016M-297)
… January 1, 2015 through June 21, 2016. Background The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an … Clarence Fire District Purchasing 2016M297 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… While the Cash Management Improvement Act (CMIA) applies to virtually … all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs … assistance program in a given State Fiscal Year (SFY) is recalculated annually by the CMIA consultant in accordance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaOpinion 2003-6
… criteria in section 150(1) of the Town Law, are subject to taxation for the operation and maintenance of the town … its own qualifying police department are not subject to taxation for town charges attributable to the operation and maintenance of the town police …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Fare Evasion
… pay their fare before boarding at ticket purchase machines located at SBS bus stops, except for one route in … the signage inside and outside the buses, ticket purchase machines, and in the subway stations. Implement sufficient …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionUnified Court System Bulletin No. UCS-262
… Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible … has been previously submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosState Agencies Bulletin No. 1987
… Entry Overtime Earnings Codes: Title Job Code Title Code Safety & Security Officer 1 008030 8755100 Safety & Security Officer 2 008034 … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certain