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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining … documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine … to support purchasing processes, and ensure the policy is consistently followed. Corporation officials agreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Johnstown – Financial Management (2020M-134)
… adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the City could lose … Develop and adopt policies and procedures over the EMS function. City officials were given an opportunity to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Briarcliff Manor Union Free School District - Procurement (2020M-173)
… complete report - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) … Determine whether Briarcliff Manor Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Deposit Central School District - Financial Condition (2018M-204)
… should examine ways to gain more control over cafeteria menu options in an effort to increase student participation. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from … adopted realistic budgets and took appropriate action to address the reasonableness of fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Cortland County - Financial Management and Reporting (2019M-162)
… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several … accounting records. Did not have policies and procedures in place to receive or ensure others received critical …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162New York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … District officials did not always seek competition for purchases that are not subject to competitive bidding. … Determine whether District officials sought competition for the purchase of good and services not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Copenhagen Central School District - Procurement (2019M-238)
… about $128,000 found that District officials did not seek competition by obtaining oral or written quotes for 18 … (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board. Key Findings The Board did … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Allen – Claims Audit (2024M-123)
… Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that … did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123CUNY Bulletin No. CU-637
… Employees CUNY employees in the following titles: Staff Nurse (Full-time) Staff Nurse (Hourly) Nurse Practitioner (Full-time only) Background The 2018 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-637-2018-city-university-new-york-cuny-nurses-health-specialtyUnified Court System Bulletin No. UCS-104
… Life. Affected Employees Employees in Bargaining Unit DR represented by Court Officers Benevolent Association of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-104-change-eligibility-ing-reliastar-life-insurance-company-newCUNY Bulletin No. CU-564
… information regarding the increase in the maximum annual amount for Health Care Flex Spending Account. Affected … Background The IRS announced the maximum annual deduction amount for Health Care Flex Spending (deduction code 445) has … to $2600.00 for the 2017 plan year. The maximum goal amount for Dependent Care CUNY (deduction code 443) remains …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flexDiNapoli: New Yorkers’ Debt on the Rise
… representing growth of 335% from 2003. The high growth rate was less than the national average (432%) and peer … struggling with student loan debt. New York’s delinquency rate of 2.1% for consumer debt also exceeds the national … of delinquent accounts at 8.9% in 2021. The delinquency rate of 0.9% for mortgage loans is highest in the peer group …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseState Agencies Bulletin No. 1479
… increases each fiscal year based on the Consumer Price Index on December 31st of previous year. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesState Agencies Bulletin No. 1221
… notify agencies of an automatic Dues and Agency Shop Fee Increase for certain employees represented by CSEA. Affected … dated January 10, 2013 OSC Actions OSC will automatically increase the biweekly deduction for Dues (Code 201) and … and Agency Shop Fee amounts for employees who receive an increase to base salary, Increment or Longevity Pay with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1221-civil-service-employees-association-csea-local-1000-dues-and-agencyState Agencies Bulletin No. 1120
… Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 who received a raise, longevity or increment that moved them to a higher … exclude additional salary factors. Annual Salary Deduction Amount Under $5,000 $6.00 $5,000 to $9,999 $8.97 $10,000 to … percentage. The Dues and Agency Shop fee deduction amount for hourly and per diem employees continues to be 1.3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-fee