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Opinion 2002-6
… (Highway Law §205-a[1]). Section 205-a provides that "[s]easonal limited use highways shall be those town highways … Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as L 1975; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6CUNY Bulletin No. CU-810
… of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for the Locksmith Title. Affected Employees: CUNY employees … employees whose payroll status is Terminated, Retired, or Deceased will be automatically cancelled by OSC with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeTown of North Hudson - Payroll (2018M-166)
… 13 elected and appointed officials totaling $211,598 from January 2017 through May 2018 and found they were paid the … amounts. We selected six payrolls totaling $41,766 from January 2017 through May 2018 and found that except for minor … number of hours. There were no recommendations as a result of this audit. … Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Northeast Central School District - Payroll (2018M-140)
… to review payroll records for all employees paid during the audit period. District officials established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… employees and all five Board members), four employees or 27 percent of employees tested and the five Board members did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… – pdf] Audit Objective Determine whether Baldwin Union Free School District (District) employees and Board of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… Determine whether County of Yates (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and all 22 elected officials), we found three elected …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … with our recommendation and have indicated they planned to initiate corrective action. … audit city white plains …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Omnibus Procurement Amendments
… the commissioner of the office of general services and state agencies to develop alternative procurement methods … authorizing competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests for …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Brentwood Public Library – Leave Accruals (2018M-26)
… a total of 272 hours. The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal … Office employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Sullivan County – Tourism Promotion Services (2014M-61)
… and benchmarks in the tourism promotional contract with the Corporation to enable the County to monitor the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Newark Housing Authority – Information Technology (2017M-282)
… purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology … affordable, quality housing to low-income individuals and families. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Niagara County – Golf Course Financial Operations (2015M-308)
… Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Village of Atlantic Beach - Payroll (2018M-254)
… to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254City of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … law. Provide annual reports to the membership as required in the Department’s bylaws and by statute. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialHoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238