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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followParking Structures (2017-MS-3)
… Background Municipalities face substantial challenges in properly maintaining parking structures to be safe and … Findings These local governments have varying processes in place to inspect and monitor their parking structures. … elevators. The lack of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… County that will lead to the clean-up and redevelopment of contaminated commercial property in the villages of DeKalb … foreclosure proceedings. Before they can be sold at public auction and put back on the tax rolls, an … step to returning these properties to the tax rolls," said Village of Massena Mayor Timmy Currier . "By taking the lead, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyOpinion 89-38
… retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district may not … so-called "zero option" under the Retirement and Social Security Law. The insurance purchased by the school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 91-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… to the 2022 American Community Survey (ACS), in New York State, there were estimated to be over 1 million … disrupting progress made leading up to the pandemic. The State Education Department’s (Department) Adult Career and … 54,038 people. The objective of our initial audit, issued on March 30, 2022, was to determine whether ACCES-VR …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedCity of Troy – Budget Review (B21-5-10)
… estimated revenues for metered water rents contingent on Council approval of a proposed rate increase to be fully … include them in the budget instead of continuing to rely on the issuance of debt to finance these purchases. The City …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Opinion 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 … this purpose, a "contract" includes any express or implied claim, account, demand against, or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … Neither section 150, nor any other provision of State law, however, provides for the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Retiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … percentage of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of … is permanent — it does not end when you turn 62. … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… with DASA requirements. While a code of conduct is posted on the School website, the code is not distributed annually … for cost savings opportunities through the use of State contracts and price comparisons. Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure … they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … Determine …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161BOCES Milk Bidding (2018-MS-2)
… May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places … of Federal Regulations, Title 7 Section 210.10 2 New York State General Municipal Law Section 103 … BOCES Milk Bidding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the … 4.D - Location … Selecting the Correct Vendor Location in SFS …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationPine City Fire District No. 1 – Board Oversight (2017M-166)
… City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… they were entitled for the period January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264