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Town of Throop – Highway Department (2021M-115)
… not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements for projects conducted with surrounding towns or maintain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Byron – Procurement (2024M-11)
… and services are procured in compliance with competitive bidding statutes. Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement policy. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Farmingdale Union Free School District – Payroll (2024M-22)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… [read complete report – pdf] Audit Objective Determine whether … Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The … in a manner that benefits District residents. Review all reserves to determine whether balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesBallston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269EDSS - Procurement Record Help
… Limited Funding, Other. What information am I required to enter to create a new Procurement Record or to amend an existing Procurement Record? The required fields … FAQs related to the Procurement Record in the Electronic Documents …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpOpinion 89-51
… of private contractors); (cost of VFBL insurance) TOWN LAW, §184(5): A fire protection contract entered into by a … fire protection district. VOLUNTEER FIREFIGHTERS' BENEFIT LAW, §30(12): A fire protection contract is generally … price. We are in receipt of your letter concerning the payment of certain costs related to the provision of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-17
… judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. 84-32, supra , the fund may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Agencies Bulletin No. 1964
… The purpose of this bulletin is to notify agencies of a new process for requesting a stop payment for a replacement, … reversal, or exchange of a NYS payroll check. Under the new business process, state agencies must submit a payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… provides vital access to healthcare for millions of New Yorkers, which is why we cannot afford to allow mistakes … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesXII.5.D Selecting the Appropriate Location – XII. Expenditures
… while ACH transmits the payment via Automated Clearing House (ACH). ACH is the preferred method of payment of NYS. … section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationReporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary information and contribution, loan and service credit purchase (arrears) payments for employees … including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineNYC Surplus Projected to Reach $550 Million in FY 2020
… the city should continue to increase its reserves and look for opportunities for savings.” The city intends to transfer the surplus to FY … surplus, the city’s budgeted general reserve currently stands at $1.15 billion in FY 2020 and $1 billion annually in …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020Case Management (Follow-Up)
… recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program The New … with community-based organizations (providers) to provide case management services, which help older persons with … more than 31,000 seniors received over 515,000 hours of case management services in City fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… A pair of siblings has pleaded guilty to stealing $90,000 in Emergency Rental Assistance Program (ERAP) funds to which … larceny in the second degree and will pay full restitution of $90,000. Melwani, 58, of Woodstock, and Mahtani, 56, of … A pair of siblings has pleaded guilty to stealing $90000 in …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsContributions – Special 20- and 25-Year Plans
… 5.75% Over $100,000 7.50% 6.00% Federal Tax Treatment of Contributions for Tier 5 Members The additional … will be pre-tax 2% will be after-tax Federal Tax treatment of Contributions for Tier 6 Members If your date of membership is on or after July 1, 2025, you are …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributions