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City of Dunkirk – Community Development Block Grant Management (2012M-146)
… the CDBG program and have put significant public funds at risk. City officials have disbursed CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146SUNY Bulletin No. SU-118
… Unit 28. The increase is calculated based on the employee’s September 30, 2005 salary rate. The amount … 6, 2005. To be eligible for the Salary Increase, an employee must have been Active in Bargaining Unit 28 on … Salary) using the same method of calculation, provided the employee remains in Bargaining Unit 28. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-118-october-1-2005-275-salary-increase-employees-graduateSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees based primarily on high rental car expenses. One employee was selected because of … employee, we found that mileage reported on the rental car company receipt exceeded expected work-related mileage by …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject … as either the expiration date of the final batch produced or the date the drug was recalled for health and safety …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followX.4.D Location – X. Guide to Vendor/Customer Management
… The “Location” section of the Vendor Record contains payment values defined by the vendor. Agencies should note … physical and email ordering address for purchase orders, payment terms which may include early payment discounts, and … will be made via paper check. If an agency intends to send a vendor a check, the agency must select a Location with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… for the contract’s final year. The fee structure, based on a percentage of per pupil revenue, does not appear to be … as the services being provided do not have any bearing on the number of students at the School or the State Education Department’s Charter School Tuition rate. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Opinion 88-73
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and salary earned when you were an active member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 … between ages 60 and 62, with reduced benefits. Tier 6 members are eligible to receive their full vested benefits …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitOpinion 2000-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a … health care services) PUBLIC HEALTH LAW §352; GENERAL MUNICIPAL LAW §§800(3), 802(1)(f): A county public health …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 90-15
… be in lieu of all fees, charges or compensation for all services rendered to the town". Pursuant to Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 … the revised point system. Establish a process to review LOSAP activities and records to ensure activities are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Unified Court System Bulletin No. UCS-130
… OSC has established a new deduction code to be used for voluntary participation in a life insurance program … Code 539. The vendor will submit all transactions for enrollments, cancellations and/or changes on a biweekly basis. Agency update is not available for this deduction. Questions To obtain authorization forms …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed (10 percent of the population), 11 of 12 teachers responding to our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Fabius-Pompey Central School District – Budget Review (B3-13-5)
… The District’s proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Ten of the 12 … take corrective action. Appendix B includes our comments on the District’s response. … Determine whether the Rye Neck …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… was not completed by September 15, as required by New York State Education Department (SED) regulations. Ten of the 12 … take corrective action. Appendix B includes our comment on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newVillage of Hempstead – Budget Review (B7-13-13)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … did not maintain adequate records and reports to allow the Board to properly manage Village finances. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119