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Western Sullivan Public Library – Library Operations (2015M-156)
… Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Hempstead – Procurement (2022M-63)
… of Hempstead (Town) officials used competitive methods when procuring professional services and purchases subject to competitive bidding. Key Findings Officials did not always … Key Recommendations Officials should: l Seek competition when procuring professional services and enter into written …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial … June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of approximately 2,000, is governed by a Village Board. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165State Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Overview – Travel and Conference Expense Management
… board (or appropriate management officials) should address both officers and employees of the local government or school district. In addition to policy development, this guide also includes practical discussions …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewPulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment agreements did not provide for such payments. Did not realize the former Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20State Agencies Bulletin No. 1745
… the Retirement Plans page in PayServ for existing members, mandatory members reported to them by State Payroll and … performed after the Automated Interface Cutoff, they will not be reported to NYSLRS until the following week. This will … transfer/hire transaction, and verify the information is present for all position/job changes. Employees without a SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemVI.3.A Overview – VI. Budgets
… passed in a particular legislative session, authority can only be moved between appropriations that were originally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … does not include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Business Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesSpencerport Central School District – Employee Benefits (2025M-65)
… employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee … Some employees are also eligible for periodic payments of unused leave. These payments are an employment benefit … or non-unit benefit agreements authorized by a board of education (board) and can represent significant district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… increase the size of the out-year budget gaps. To his credit, Mayor de Blasio has prudently maintained the city’s … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… board appointed Johnson as interim superintendent and set her pro-rated annual salary as $60,000. This agreement should … is equal to 26 biweekly payments of about $8,077. However, her biweekly salary payment increased to $15,000. The … severance benefits that included a continuation of her $237,543 salary, a $44,539 lump sum payment of her …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 93-1
… in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… initially accused of defrauding the district of $20,755 by laundering payments through a relative, who had a cleaning … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeComptroller DiNapoli Releases Special Education Audits
… the expenses reported to SED by every program provider of special education services for preschool children with … the expenses reported to SED by every program provider of special education services for preschool children with …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Rensselaer County) The town operates a community pool and skating rink for seasonal periods. Although skating rink deposits were made timely in 2015 and 2016 and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… in our initial audit report, Improper Overlapping Medicaid and Essential Plan Enrollments (Report 2020-S-66 ). About the Program DOH administers the State’s Medicaid program and the Essential Plan. Medicaid provides a wide range of … services to individuals who are economically disadvantaged and/or have special health care needs. The Essential Plan …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… is not a state agency and has a separate legal existence (i.e. public authority, public benefit corporation, political … to whom about the progress of the undertaking, who is to get the final product, if there is one, and the like." The … (MOUs), are not legally binding "contracts," such MOUs do not require the Comptroller's approval pursuant to Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow