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City of Cohoes – Purchasing (2014M-192)
… purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others did … policy annually and include guidance about the use of State and County contracts. Ensure that City officials and …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mAccounts Payable Advisory No. 72
… award payment and land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsGenesee County – Court and Trust Funds (2014M-322)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… April 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate … from the Town of Williamson, Wayne County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsOpinion 2002-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … town improvement districts (see, e.g., 1992 Opns St Comp No. 92-33, p 84; 1986 Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3CUNY Bulletin No. CU-115
… Purpose To explain the automatic processing of increments and provide agencies with related instructions … is 0007 and the employee's salary rate is equal to one of the steps on the salary schedule, but below the maximum … into the employee's Job Data record using the Action of Pay Rt Chgand Reason of INC (Increment). This row will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsOpinion 92-52
… Authority of Great Neck North ("Authority") was created by title 8-B of article 5 of the Public Authorities Law (§1197-a … counties, cities, towns, villages, water districts, utility companies, individuals, firms or corporations , … towns, villages and water districts, but also with private utility companies, individuals, firms or corporations. We do …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 90-17
… of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, … a dissolved fire district has been paid must be credited to the taxable real property located in such district in the … next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus moneys of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Windows Domain Administration and Management
… a year to support statewide mission-critical applications for 53 agencies. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the … with six recommendations in a separate, confidential report to ITS officials for their review and comment. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of … patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. In addition, the Commission could improve …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… report, Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). … of the UPK providers’ compliance with applicable health and safety regulations was sufficient. We found the Department did not directly monitor UPK providers for health and safety. Instead, the Department relied on the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followOpinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Review of Real Property Holdings for Disposal (Follow-Up)
… made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial … (Department) was not reviewing its real property holdings to identify properties for sale or disposal. We … made in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … that allocate State retirement contributions and medical insurance costs between the highway town-wide and highway … tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Contract Advisory No. 33
… without registering with the Department of Labor. When State Contracting Entities submit public works contracts … (EDSS) or Contract Submission System, as applicable. State Contracting Entities are reminded that they must ensure …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryOpinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Compliance With Jonathan’s Law (Follow-Up)
… included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and … for People With Developmental Disabilities, or OPWDD). Jonathan’s parents attempted multiple times to obtain …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow