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Town of Hadley – Claims Auditing (2015M-198)
… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Centereach Fire District – Procurement (2016M-342)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and … laws. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Town of Berne – Procurement (2014M-147)
… Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key Findings The Board has … policies and procedures and Town officials review and update the policies annually. Tested purchases were made in …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Broadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Town of East Otto - Information Technology (2018M-156)
… (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Agencies Bulletin No. 2397
… Affected Employees: Employeesat DOCCS (Agency 10xxx) in the Security Services Unit (SSU - BU01) represented by the … – BU61) represented by Council 82 (C82), and employees in the title of Correction Captain designated … Pay Differential is not pensionable but must be included in the calculation of overtime. Effective Dates: The College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2397-new-college-degree-pay-differential-eligible-employees-departmentState Agencies Bulletin No. 1162
… Non-Arbitration eligible employees represented by NYSCOPBA in BU21 Background Pending legislation which will implement … an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all … of the increases, all retroactive adjustments will be paid in the most current agency. For eligible employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonOpinion 2004-9
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Law §2803-a under the exception to competitive bidding in section 103(8) of the General Municipal Law. 1991 Opns St … Law §103(8). Section 2803-a of the Public Health Law, in pertinent part, authorizes "hospitals", under rules and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 97-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Assigned …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Cost-of-Living Adjustment – State Police Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … for ten or more years; or Any age and have received a disability pension for five or more years. When you die, if …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentSubway Wait Assessment (Follow-Up)
… to major structural and technology improvements. The goal for meeting the weekday wait assessment standard was 79.4 percent for 2013 and 80.7 percent. The actual results were 80.3 percent for 2013 and 78.8 percent for 2014. Key Finding We found that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followAccounts Payable Advisory No. 12
… in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive … Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Card Changes with the following added …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldAccounts Payable Advisory No. 22
… of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase goods … or Master Contract must reference the contract on the voucher by either (1) referencing a purchase order associated … contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the contract on a purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… complete report - pdf ] Audit Objective Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… over user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not … the District’s user accounts to prevent unauthorized use, access and loss. Officials also did not: Periodically review … Develop written procedures for managing system access that include periodically reviewing user access and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsBrighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … located. One copier (unknown cost) was not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program … audit school district patchogue medford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, which operates cafeterias in each of its seven school buildings for approximately 3,550 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialGowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368