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City of Olean – Budget Review (B1-14-1)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … or resolved recommendations contained in our budget review report letter issued in March 2013. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… [read complete report – pdf] Audit Objective Determine whether Dutchess … were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andVillage of Mexico – Financial Management (2023M-170)
… [read complete report – pdf] Audit Objective Determine whether the Village … more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… may have worked unnecessary overtime. Officials paid 10 employees $198,716 in overtime for emergency, … to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeRome City School District – Multiyear Planning (2021M-144)
… [ read complete report - pdf ] Audit Objective Determine whether Rome City … the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeSweet Home Central School District – Financial Management (2016M-207)
… to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72 … the composition of the funds in the debt reserve, properly report and use statutorily restricted money to pay debt in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of Cato – Water Financial Operations (2023M-145)
… [read complete report – pdf] Audit Objective Determine whether the Village … capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… [read complete report – pdf] Audit Objective Determine whether the … are at increased risk of paying more than necessary for goods and services. Specifically: Thirteen of 127 … list of businesses and the inventory of devices required for inspection. As a result, two of the five businesses we …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… requirements to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the … Payable Voucher meets the auditors’ needs. OSC’s request for payment documentation is in support of its constitutional … receipts Fiscal Cost Reports and/or Expenditure Summary Report Budget Amendments and/or Change Orders Work Orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsNewark Valley Central School District – Procurement (2022M-60)
… [read complete report - pdf] Audit Objective Determine whether Newark Valley … District officials did not always seek competition for the purchase of goods and services not subject to … reviewed 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446 and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60State Agencies Bulletin No. 1898
… of the April 2021 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the PEF, provides for payment of Performance Awards (Longevity Lump Sum … Actions – Payments Not Processed Automatically . Control-D Report Available Prior to Processing: Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2007
… the April 2022 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees … between the State of New York and the CSEA, provides for payment of the 2022-2023 Longevity Payment effective … Actions – Payments Not Processed Automatically . Control-D Report Available Prior to Processing Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-118
… Services Unit (RRSU) LLS payment and provide instructions for payments not automatically processed. Affected Employees: … between the State of New York and DC 37, provides for payment of the 2022-2023 Longevity Payment effective … Actions – Payments Not Processed Automatically . Control-D Report Available Prior to Processing: Prior to the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationState Police Bulletin No. SP-67
… Purpose To provide procedures for processing payments. Affected Employees Investigators and … the Laws of 2001 providing an Equipment Allowance payment for eligible employees. Eligibility Employees who are active … in Bargaining Unit 62 on 04/01/03 shall receive $177 for equipment purchased. Employees who are on Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-67-equipment-allowance-payment-employees-represented-nys-policeState Police Bulletin No. SP-53
… Purpose To provide procedures for processing payments. Affected Employees Investigators and … active in Bargaining Unit 62 on 4/1/02 shall receive $177 for equipment purchased. Employees who are on Leave Without Pay on 4/1/02 are eligible for payment upon their return to the payroll. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-53-equipment-allowance-payment-employees-represented-nys-policeState Police Bulletin No. SP-41
… Purpose To provide procedures for processing payments Affected Employees Investigators and … active in Bargaining Unit 62 on 4/1/01 shall receive $177 for equipment purchased. Employees who are on Leave Without Pay on 4/1/01 are eligible for payment upon their return to the payroll. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeAccounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial … XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. Update: Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsVendor Responsibility Documentation
… Questionnaire (If valued at $100,000 or more for the first time) 1. New contract ✔ ✔ 2. Agreement with an … ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required … Assignment * ✔ ✔ 5. Change to contract value not provided for in the original contract ✔ ✔ 6. Change to contract time …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentation