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Accounts Payable Advisory No. 53
… and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and procedures for processing general purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… totaling $33,760. Officials could not support twelve payments totaling $10,790 were proper municipal …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Town of Holland - Real Property Tax Exemptions (2018M-232)
… were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Jamesport Fire District - Length of Service Award Program (2019M-05)
… Determine if District officials properly administer the length of service award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General Municipal Law (GML) as the policy does not award points for certain activities in …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… audit the Clerk-Treasurer’s records and report. 1 New York State Village Law (Village Law) Section 5-524 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mNorth Merrick Union Free School District - Purchasing (2018M-87)
… [read complete report - pdf] Audit Objective Determine whether the … (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … and found that District officials obtained the required number of quotes. We selected 10 vendors who were paid a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Gloversville Enlarged School District - Claims Auditing (2019M-244)
… auditor should: Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period … purchasing policy. Documentation was not maintained to support the reasoning for the Legislature’s selection of a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Fairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fCUNY Bulletin No. CU-517
… pay status for at least 100 working days from June 1 to November 30 $328.00 Campus Peace Officer (full-time) Campus Public … pay status for at least 522 hours from June 1 to November 30 $328.00 Campus Security Assistant (full-time) Be in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentOpinion 89-62
… and in addition may provide by resolution that such nominations be submitted in petition form subscribed by … board of fire commissioners by resolution may require that nominations for district offices be submitted in petition … would be consistent with the law applicable to independent nominations of individuals to federal, state, county, city, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Homeless Services Housing Needs Assessment
… Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and … – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP includes … Districts and providers identified through the annual inspections process whose clients are not receiving needed …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentSignal Maintenance, Inspections, and Testing
… Authority’s New York City Transit (NYCT) performed signal maintenance, inspections, and testing in compliance … for maintenance purposes. As of February 22, 2017, the signal system included 44,536 signal devices divided among 122 section locations. NYCT … Transportation Authoritys New York City Transit performed signal maintenance inspections and testing in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingCUNY Bulletin No. CU-643
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andCUNY Bulletin No. CU-658
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsCUNY Bulletin No. CU-679
… Purpose The purpose of this bulletin is to explain the agency procedures for … in a memorandum from University Executive Director of Classified Staff Labor Relations, Carmelo Batista, dated … in Institution Pay Period 4C with a paycheck date of 5/21/2020. Rate increases will be effective October 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Opinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … and who owns taxable real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that … or services as a town function under Town Law, article 12-C. We also note that a town, by special act, may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15