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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. BOCES delivers more than 150 educational and administrative services to its 31 component school districts and is governed by an elected 15-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesSummitville Fire District – Financial Activities (2016M-395)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Mamakating, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… Determine whether Town of New Hartford (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees and all nine elected officials), three employees or 27 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Town of Hillsdale – Justice Court Operations (2014M-312)
… The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The Town, which is … Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … in the procurement policy. Key Recommendations Review and update the procurement policy annually. Ensure compliance with the procurement policy and New York State General Municipal Law (GML). 1 Review the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Clinton County - Separation Payments (2018M-44)
… payments totaling $512,693 made during the audit period and found that seven payments (23 percent) were not … former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of … $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44LaFayette Central School District - Fixed Assets (2018M-073)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed assets valued at … establishes threshold amounts for controlling inventory and procedures for maintaining fixed assets. Ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… the District sought competition when purchasing goods and services that fell below the statutory bidding … totaling about $152,000. The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Local Government Data
… financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an … Court Fund Data Local Government Entities by County and Economic Region Local Sales Tax Data, Reports and Resources NYS Local Government Interactive Data …
https://www.osc.ny.gov/local-government/dataDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… reductions in programs upon which city residents rely and poses a major risk to future city budgets," DiNapoli … to cushion against the potential for federal budget cuts and the possible roll back of the Affordable Care Act." The … surplus was generated from reserves ($2.2 billion) and a citywide savings program ($1.5 billion). The city …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsOpinion 92-47
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- … bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of interest on investment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 98-17
… in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Agencies Bulletin No. 2289
… the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and the Office of Employee Relations (OER) memorandum dated … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Comprate Code of ANN, HRY, or BIW (only if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2387
… the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and the Office of Employee Relations (OER) memorandum dated … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Comprate Code of ANN, HRY, or BIW (only if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Organic Farms Growing in New York
… from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified … today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. "Organic … "As demand soars for organic and locally-grown products, New York's farmers are competing at a national level and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… service levels for students, seniors, parks, sanitation, and healthcare given recent demand. “The additional spending … services. “Further uncertainty clouds the city’s revenue and expense forecasting. In addition to rising recession … not reflect higher-than-anticipated health insurance costs and oft-cited recurring budget risks, such as overtime, cash …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Section Overview and Policies: Prior to reprocessing a voucher that has been … all of the reasons the voucher was rejected. Process and Document Preparation: BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the voucher, which reverses the associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherCost-Saving Ideas: School District Auditing – External Auditor
… performs the legally required financial statement audit and renders an opinion on whether the financial statements … Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, … (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; have or develop …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCost-Saving Ideas: Establishing an Effective Fleet Management System
… of thumb is that used vehicles may require more frequent and costly maintenance than new vehicles. A real life example … staff. The used vehicles were approximately one-year old and each had been driven between 15,000 and 30,000 miles. Costing about the same or slightly less …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system