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Greenville Central School District – Information Technology (2016M-221)
… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools … content filtering to ensure that staff and students are in compliance with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben … Bath Central School District Reserves 2016M401 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Village of Unadilla – Procurement (2022M-182)
… reviewed totaling $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance … and conditions in the best interest of its taxpayers. Competition was not sought for: Any of the five purchases …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Clymer Central School District – Payroll (2023M-168)
… written prior authorization for overtime work and made 12 overtime payments totaling $1,858 that were not supported …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
Determine whether the Erie2ChautauquaCattaraugus Boards of Cooperative Educational Services BOCES officials properly managed and monitored building access badge accounts
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Unified Court System Bulletin No. UCS-296
… provided the employee: Is in an eligible bargaining unit on the payment effective date: and Has a Payroll Status of … Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2021; and Has completed 120 full workdays between … 04/01/20 and 03/31/21; and Has a Pay Basis Code of ANN on the payment effective date; and Received a performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsOpinion 98-1
… a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General Municipal Law, §99-r, a county, by direct negotiation … bidding, pursuant to the authority set forth in General Municipal Law, §99-r. For purposes of this opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… contracts where the contractor is normally exempt from VR, such as preferred source member agencies and corporate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 90-39
… on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … of Huntington , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local … relation to particular benefits provided (see Watergate II Apartments v Buffalo Sewer Authority , 46 NY2d 52, 412 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… great strides over the past few years to get its financial house in order, but there is still work to be done." The … 2014; and Proposes a public campaign finance system for elections to statewide offices and the Legislature, starting …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board did not ensure that the monthly budget-to-actual reports provided by the treasurer were complete and that … financial activity and provided detailed monthly and quarterly reports to the board. However, the treasurer has …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Controls Over the Collection of the Public Safety Communications Surcharge
… and devices subject to the Public Safety Communications Surcharge (Surcharge) are being identified; if Providers are billing, … pursues payment from, customers who have not paid the Surcharge to Providers. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOversight of Mental Health Education in Schools
… million students statewide. The coronavirus disease 2019 (COVID-19) pandemic has presented many challenges to students, … considered the natural and best setting for comprehensive prevention and early intervention services for all students, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDisability Retirement Applications – When Employees Retire
… reports from the member’s physicians, hospital records, accident reports and other pertinent documentation. We may … of duties performed; Workers’ compensation documents and accident reports for all on-duty incidents; and Time records … injuries, and his or her alleged incapacity. If you are covered by Workers’ Compensation Law, notice of accident may …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsOpinion 90-48
… the award of a contract by a school district to a bus company for transportation of students. You state that the bus company has an office and outdoor parking facility near … These residents allege, among other things, that the bus company has violated certain local enactments concerning …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC OFFICERS LAW, §70-a; … may publish notice of the school district's annual meeting in the newspaper. A school district, however, may not … may publish notice of the school district's annual meeting in a publication which is entered as second-class …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Unified Court System Bulletin No. UCS-338
… of OSC’s automatic processing of the April 2024 Location Pay, Location Pay Mid-Hudson and Senior Officer Series Differential … SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2024 for employees located in the City … of OSCs automatic processing of the April 2024 Location Pay Location Pay MidHudson and Senior Officer Series …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increases