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Utica Academy of Science Charter School – Purchasing (2015M-71)
… of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of the State of New …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … is the custodian of City money and is responsible for maintaining the City’s accounting records. Results of … City officials could not provide reasonable explanations for their lack of corrective action. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… prior to payment. From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key Recommendations Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… of Orangetown in Rockland County. The District is governed by an elected five-member Board of Fire Commissioners. … the procurement process comply with the purchasing policy by obtaining the required written quotes for purchases not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in … did not use competitive methods when procuring goods and services that were not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Village of Bloomingburg - Financial Operations (2019M-246)
… are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Unified Court System Bulletin No. UCS-348
… The following procedures must be used by the agency when submitting transactions in Administration Pay Period 1L: … on the 04/01/2024 Salary Schedule. Undeliverable Checks When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryCUNY Bulletin No. CU-645
… agency instructions for reporting the rate increases and adjustments for miscellaneous earnings Affected Employees … on March 27, 2019 between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO, Local … Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerCUNY Bulletin No. CU-644
… must complete form AC3340 , Request for Payroll Check Stop Payment, and email it to the AnnualUncashed Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-644-cuny-retroactive-salary-rate-increases-supervisor-mechanicsCUNY Bulletin No. CU-641
… earnings Affected Employees CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s Helper, Thermostat Repairer and Supervisor Thermostat … in the title of Plumber, Supervisor Plumber, Plumber’s Helper, Thermostat Repairer and Supervisor Thermostat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-641-cuny-retroactive-salary-rate-increases-plumbers-supervisorEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… action to collect unpaid tolls and fees using outside law firms and to minimize unbillable toll transactions. The …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsHealth and Safety of Children in Foster Care
… case workers) are required to conduct regular contact visits to foster children and their foster parents. The … notes (21 percent) for the period thereafter were entered more than 15 days late. Using the 30-day recording period, 56 … notes (7 percent) for the period thereafter were entered more than 30 days late. Initial and comprehensive follow-up …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careOpinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … election. You state that the proposition in question is being submitted to the voters on the village board's own … villages to be conducted by the board of elections on the day of the general election). Pursuant to Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97-10
… -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A … would make annual payments to the contractor during the term of the agreement, with title to the structure passing to … periodic payments over a term of years, followed by a buy out for a nominal amount (see 1991 Opns St Comp No. 91-13, p …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 91-64
… your inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It … transportation contracts, each for a separate route, are let to the same individual and neither of such contracts so let is in excess of the statutory amount, such contracts need …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of deputy police …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… in disrepair, a partially submerged golf cart in a course pond, and downed trees. Monroe County also failed to enforce … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/counties/2014/monroe.pdf For access to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersCUNY Bulletin No. CU-759
… Purpose To explain the agency procedures for reporting rate increases and … overtime such as Earnings Code CVO (Covid-19 OT Override) is needed, Earnings Code ARC must be used. When an … adjustments. Checks issued to eligible employees who are now deceased should be returned with a completed Next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-and