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City of Yonkers – Budget Review (B24-6-7)
… retirement costs by as much as $945,000, health and dental insurance costs by as much as $195,000, social security costs … for police overtime, employee retirement, health and dental insurance, social security firefighting overtime and …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Albany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185City of Yonkers – Budget Review (B18-6-6)
… year end, the District could have a $24.1 million budget gap. The District’s budget request does not include an … of fund balance or eliminate the potential funding gap. Identify alternatives to borrowing funds to purchase textbooks. Develop a plan to limit the impact of staffing cuts. Evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid Drug Rebate Program …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… reports must be certified by the employee requesting reimbursement. Expense reports must also be reviewed by the … processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement to the employee or the State, or (iii) a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationOpinion 95-18
… and will not be given effect ( Inc. Village of Nyack v Daytop Village, Inc. , 78 NY2d 500, 577 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 93-4
… purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … , 65 NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to referendum and …
https://www.osc.ny.gov/legal-opinions/opinion-93-4XII.8.G Payment Methods – XII. Expenditures
… The agency requesting the one-day ACH payment must email [email protected] , [email protected] … expedited payment arises. The agency must explain in the email the need for the expedited payment. An error free, … payment method of either “MAN” or “WIR” to indicate a wire transfer was processed. Payment Method Questions For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable … requested information Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims that should be examined …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . … charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials: Continued using an energy service company (supplier) after contract expiration, resulting in BOCES … (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive process or the local utility …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andLowville Academy and Central School District – Financial Condition (2015M-220)
… March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, … Lowville Academy and Central School District Financial Condition 2015M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… contracts with a fire company to provide services in its fire protection district and with an ambulance company for … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Opinion 90-15
… TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, … commissioner, a town has authority under the Municipal Home Rule Law, §10(1)(ii)(a)(1) to adopt local laws, not … office for the deputy is fixed by local law (see Municipal Home Rule Law, §§10[1][ii][a][1]), the deputy appointed by …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll period even though such employee has not yet completed the final day of work for that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-8
… of the corporation. Several months after his appointment, he relinquished his membership in the corporation. Article 18 … "interest" in any contract with his or her municipality if he or she receives a direct or indirect pecuniary or material … contracts of a firm, partnership or association of which he or she is a member or employee, and in the contracts of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8XI.4 Overview – XI. Procurement and Contract Management
… including delineation of requirements for the assessment, suspension or waiver of interest payments. This section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewAccounts Payable Advisory No. 41
… to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized contracts. This … includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchases