Search

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… Without clear and concise contract language, the School does not have a firm agreement detailing what services are included. School officials entered into a … and an additional $300,000 for expenses. This contract does not clearly define each party’s responsibilities for …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)

… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business

CUNY Bulletin No. CU-433

… for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede payroll Bulletin CU-112 that was … Transaction Procedures Transactions retroactive a year or more: All transactions that are retroactive a year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agencies

State Agencies Bulletin No. 1364

… agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year refund … Compensation related refunds. There are now individual AC3206 forms for NYS and CUNY (links below). Affected … refund. Receipt of the completed and signed consent form (AC3206) must be recorded to assist the Office of the State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-tax

Opinion 89-33

… village officers and employees for services may be paid without prior audit by the board of trustees, upon … for appointive village officers and employees may be paid without prior audit by the board of trustees. Your inquiry … certification for hourly services should be based, at a minimum, on an itemized statement from the employee detailing …

https://www.osc.ny.gov/legal-opinions/opinion-89-33

State Agencies Bulletin No. 894

… the agreement between the State of New York and the Civil Service Employees Association and provides for a General …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civil

Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)

… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors appointed by the … 2013. Key Findings The Agency did not include provisions in the agreements it enters into with businesses to recapture …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-project

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for … Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)

… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and claims auditing process and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350

Town of New Baltimore – Procurement Practices (2013M-203)

… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203

IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants

… U.S. Treasury’s Financial Management Service (FMS) and the Federal Reserve Bank. The latter, in its capacity as Treasury's fiscal agent, operates the system. Federal agencies establish and maintain accounts in ASAP to … state agencies. Once an ASAP account is established, the federal agency can enter authorizations to increase or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asap

DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year

… officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” DiNapoli said. “The … be useful to local officials in the wake of the pandemic. List of allowable tax levy growth factors for all local governments Property Tax Cap: Inflation and …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year

Town of Chautauqua – Fiscal Stress (2013M-220)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, … Key Recommendations Ensure that the annual budget includes all necessary appropriations and that the amounts budgeted …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and … 1, 2014 through September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

School Districts’ Energy Performance Contracts (2015-MR-1)

… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost … project costs of approximately $52.5 million. Key Findings All five districts are projected to realize the guaranteed …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1

XI.16 Vendor Responsibility – XI. Procurement and Contract Management

This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity vendor contractor or offerer to which a contract may be awarded

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility

Human Resource Practices

… who oversee these Assignments lack guidance regarding how to manage them (e.g., setting work details for employees, … not provide documentation to justify this decision. HR does not adequately follow, enforce, or monitor its policies … risks and rendering Upstate vulnerable to inappropriate access of confidential data and loss of property. The files …

https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practices

Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013

… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … such schools violate the Education Law (Law) - but remain in operation - students who drop out are also eligible for a …

https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013