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XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the … the State Comptroller (OSC) funds reservation requirements for Purchase Authorizations, instructions for numbering Purchase Authorizations and forms/templates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsState Agencies Bulletin No. 319
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain the added selection …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES New York State reimburses employees for business use of a … mileage. Guide to Financial Operations REV. 01/02/2025 … New York State reimburses employees for business use of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesXII.10.D Monitoring Moving Services – XII. Expenditures
… must follow when procuring and paying for moving services from the Office of General Services’ (OGS) centralized … contract is a multi-award contract that requires agencies to solicit bids from the contract vendors to ensure the agency receives the best value for moving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… of 710) annually for compliance with requirements. As a result, there is a delay in addressing problems with student … Discrepancies among various SED data systems and sources result in unreliable information regarding services provided, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themReview of the Financial Plan of the City of New York - July 2013
On June 27, 2013, the City of New York submitted to the Financial Control Board a four-year financial plan based on the adopted budget for FY 2014.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2014.pdfSelected Management and Operations Practices
… Objectives To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesTown of Eden - Real Property Tax Exemptions (2018M-231)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … C includes our comment on issues raised in the Town’s response letter. … Determine whether select real property tax exemptions are properly supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Elba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Village of Hagaman – Claims Auditing (2022M-11)
… claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved … before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had … head approval. Pass resolutions approving claims. Key Recommendations Clerk-Treasurer should discontinue adding …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Ramapo Catskill Library System – Procurement (2015M-84)
… libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by … adopted a purchasing policy. Key Recommendations Establish and implement a competitive process when purchases that …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our … residence by $4,200. Key Recommendations Obtain proof of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Stockport – Disbursements (2013M-216)
… checks totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five checks. These five unaccounted for checks were not listed on any abstracts and were not paid. However, they were not … are accounted for, and all checks issued are listed on abstracts and approved by the Board. … Town of Stockport …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly … goals or other criteria while assessing material aspects of the proposed projects prior to approving them. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… and have not conducted periodic physical inventories in at least 10 years. As a result, officials lack assurance … was still active on the inventory list but was disposed of in October 2018. Key Recommendations Ensure BOCES’ asset … and assets are tagged and recorded prior to being placed in service. Conduct periodic physical inventories. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Kirkwood – Justice Court Operations (2016M-414)
Town of Kirkwood Justice Court Operations 2016M414
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414