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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… 7 million were not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 … approval from the Commissioner. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersPenfield Central School District – Procurement (2022M-76)
… totaling $3.3 million. District officials did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route … could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Norfolk Fire District – Board Oversight (2022M-109)
… [read complete report - pdf] Audit Objective Determine whether the Norfolk … claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller … and proxy use of the Statement of Automobile Travel (AC 160-S) and the appropriate level of detail to enter into …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageChestertown Fire District – Claims Processing (2016M-387)
… Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Oxford – Procurement (2024M-88)
… when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88West Babylon Union Free School District – Claims Audit (2024M-62)
… more deficiencies, including confirming purchase orders (POs) (issued after goods or services were received, rather than having POs approved before good or services were acquired) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Audits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level of assurance a peer review …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed … GO bond spending and reimbursement transactions. If a GO related program code is used on an SFS transaction, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classUnified Court System Bulletin No. UCS-254
… the new salary as of 03/08/2018 and each subsequent job row in history. Inserting Rows on the File UCS must review … employee to determine eligibility for a salary increase. A row must be inserted on the file to apply the raise as of … for a salary increase on 03/08/2018 or on a subsequent row, no row should be inserted on the file. If a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-254-march-2018-adjustment-basic-annual-salary-bargaining-unit-s9NYC Construction Noise Complaints Soar
… through Dec. 31, 2015, there were 141,125 complaints made about construction noise, the majority of which were about after-hours activity. According to the city’s noise … and there was no formal process for sharing information about problematic construction sites, particularly those with …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarOpinion 95-4
… county .... Section 209 further authorizes the board to delegate the power to conduct investigations to a committee … Except as referenced above, section 209 does not specify what procedures the board, or a committee of the board, may … Law, §4.07; see also Application of Gilchrist , supra ). What is a "reasonable" method of inquiry should be evaluated …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Services to Workers Under the Worker Adjustment and Retraining Notification Act
… they cite past or planned payments in Notices. Follow up on Notices that were not entered in OSOS, including those …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actCUNY Bulletin No. CU-575
… will be processed using the following effective date and check date: Pay Cycle/Pay Period Type Effective Date Check Date Institution Current 23 01/05/2017 02/16/2017 … for hourly employees and provides instructions for pa …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffUse, Collection, and Reporting of Infection Control Data
… only resident deaths that occurred at the nursing home vs. reporting all deaths regardless of where they occurred, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataCUNY Bulletin No. CU-681
… Affected Employees Annual and Hourly IBT employees in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX, and … the Earn Codes XAR, YAR, or ZAR . AJR may be paid in a single lump sum amount or broken down into raise periods … were previously reported in the Time Entry page as a single entry and the dates reported overlap the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… in the city remained closed, with 10 percent permanently shut down. Prior to the pandemic, hotel occupancy was 89.6 … the number of flights arriving and departing, which were down 69.1 percent in city-area airports in January 2021. …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Willsboro Fire District – Financial Controls (2014M-156)
… Willsboro Fire District is a district corporation of the State, distinct and separate from the Town of Willsboro and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156