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Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and … in the most economical way and without favoritism. Of the 51 professional service providers that were paid more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mBarnard Fire Department – Financial Controls (2015M-134)
… 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe … Barnard Fire Department Financial Controls 2015M134 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … through April 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176State Comptroller DiNapoli Releases Municipal Audits
… purchases before payment. Town of Fort Covington – Justice Court Operations (Franklin County ) The justices did not … Administration (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 306
… Data "Difference" Qeries Duplicate Overtime Payments Position Management Agency Actions Payroll officers should … Services page of the OSC website. Open the OSC page at osc.state.ny.us . Then click the Comptroller's News for … and passwords should be directed to your agency's security coordinator. Other questions may be directed to the Query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseState Agencies Bulletin No. 1200
… process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings Legal Reference Pursuant to Internal Revenue … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … of 1.9 percent from last year, and $59.5 million above the latest projections. Total tax collections through January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… the New York State Department of Health (DOH) found that medications and potentially hazardous medical supplies were … found the agency has failed to safeguard inventories of medications and potentially hazardous medical supplies at … medical supplies to go missing, but can also mean that medications are not ordered when they are in low supply or …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power … the town board's power over promotions within the police department to the chief of police. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-89-55VI.2.B Policies/Laws – VI. Budgets
… Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … The sum of the available and any reserve segregations will total the appropriation amount. During conversion, any … segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsXII.6.O Paying Retainage – XII. Expenditures
… of the payment as a charge (positive amount), and a second line to represent the retainage (negative amount). Processing … to the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageXII.10.D Monitoring Moving Services – XII. Expenditures
… to as a “best and final offer” (BAFO) process, from the list of eligible contractors. The BAFO is an abbreviated bid … during the actual occurrence. No charges are allowed for traffic delays that do not directly block access to the … move origin and destination locations, prepare a complete list of all items to be moved, and document any other details …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from … plan is the organization’s recovery strategy. It can include, among other items deemed necessary by the … There are several steps entities can take to improve their chances of quickly recovering from …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). Our audit covered the three calendar years ended December 31, 2013. Background Easter … costs must comply with RCM requirements. For the three calendar years ended December 31, 2013, Easter Seals NY … Seals NY and other affiliates. Key Findings For the three calendar years ended December 31, 2013, Easter Seals NY …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … The objective of our examination was to determine whether payments Unified …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyImplementation of the Security Guard Act
… the initial application process, the Division receives arrest notifications for anyone having applied for a security … of Criminal Justice Services. The Division reviews arrest notifications to ensure security guards remain in … For example, our review identified: Fourteen of the 50 arrest notifications of registered security guards (28 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Agencies Bulletin No. 2186
… will utilize the reports from the Multi-Vendor Coordinator record keeper to calculate the 2024 two-year look back contribution rates.* *The Multi-Vendor Coordinator, TIAA will provide a report to each campus/agency … compensation has not been provided to the Multi-Vendor Coordinator, the campus/agency must ensure they have captured …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andFranklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lee – Financial Management … establish two capital reserve funds. Spencerport Central School District – Employee Benefits (Monroe County) District … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0