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XI.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-overviewTown of Carroll - Audit Follow Up (2013M-221-F)
… elected Town Board (Board) which consists of a Supervisor and four council members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. … implemented adequate procedures over cash disbursements and disbursements were adequately supported, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… and Human Services Fund; the Federal Education Fund; the Unemployment Insurance Administration Fund; the Unemployment Insurance Occupational Training Fund, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Centereach Fire District – Procurement (2016M-342)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Operational Advisory No. 25
… (OSC) has instructed SFS to execute the transaction clean-up activities necessary to ensure SFS data complies with … are encouraged to review transactions not yet complete and clean up transactions to meet these dates. Please contact the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOtisco Fire District – Audit Follow-Up (2016M-415-F)
… is a district corporation of the State, distinct and separate from the Town of Otisco, in Onondaga County. The … recommendations, two recommendations were not implemented, and one recommendation was not applicable for the period that …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fCity of Yonkers – Budget Review (B24-6-7)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2024-25 and the related justification documents are in material … budget totals $1.51 billion. The budget includes operating and debt service funding of $7 94.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … greater than zero. Travel Card Run the Travel Card Aging Report in SFS, and ensure all charges incurred prior to April … fiscal year are reviewed, associated with an expense report, and submitted to OSC for approval. Although all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesMonitoring of Construction Management
… if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they … determine if the Office of General Services is adequately monitoring construction management contracts to ensure they …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… (Program) and assessing these costs on participating insurance carriers, self-insurers, and self-insured political … to an incorrect departmental allocation of Board personal service and related expenses. Board officials agreed … adjustments to future assessment(s) for the errors made to personal service expenses for the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31City of Yonkers – Budget Review (B18-6-6)
… by the Board of Education and City Council before it can be used. If the fund balance is not approved or available at year end, the District could have a $24.1 million budget gap. The District’s budget request … fund balance, to balance its budget. Revenue estimates for metered water sales and income tax surcharge may not be …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Model Code of Ethics for Local Governments - Frequently Asked Questions
… own circumstances. However, pursuant to General Municipal Law Section 806(1)(a), counties, cities, towns, villages, … "relative" to include a specified list of persons having a family relationship with a municipal officer or employee. Can … and computers for necessary personal matters such as family care and changes in work schedule. Examples of such …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18City of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Accounts Payable Advisory No. 53
… addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record trade-in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersWalden Fire District No. 2 – Purchasing (2017M-204)
… was to determine whether the Board ensured that goods and services were procured in accordance with the District’s … No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… In 1990, the US Congress enacted legislation (§1405(a) of … Law 101-510 amended 31 USC §§1551-1557) which requires all Federal agencies to close fixed year appropriation … closed and remaining balances canceled by the lapse date. All State agencies should review expiring grant documents to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminder