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Opinion 96-1
… AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and … of real property - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 90-35
… in the opinion. PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL … We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil by a fire … Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 88-66
… to market programs) -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Frequently Asked Questions – World Trade Center Presumption
… benefit? I am an active member. Is there a filing deadline for this benefit? If I retired prior to September 11, 2001, … retirement and choose to receive a Partial Lump Sum (PLS) payment, will I still be able to file for a … I get more information? Email us using our secure contact form , or call our Contact Center toll-free at 866-805-0990 …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls to … include rentals, co-ops, and condos with more than three units, Market Value (MV) is determined by using income and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Amerimed Kids is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualPerformance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the … how the employees met or exceeded performance criteria. In comparison to other Upstate New York transportation …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyState Agencies Bulletin No. 1308
… SFS must be briefly taken offline at the end of March 2014. As a result of this blackout period, agency and OSC … Action Cost Center updates in SFS must be completed by March 21, 2014 , prior to the start of the Fiscal Year End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideReview of Trivision Tek Group, Inc.
… Purpose The objective of our examination was to determine whether payments made by … under its contract with the New York State Department of Health (DOH). According to GDA X199, Trivision was not … as a subcontractor to CMA at the New York State Department of Health (DOH) and $19,800 for project management services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly … that designate specific responsibilities to the payroll department staff. Develop adequate monitoring procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435East Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultSupported Browsers
… services support: Microsoft Edge Google Chrome JavaScript You must enable JavaScript for your browser to work with our … enabled. If JavaScript is disabled in your browser, you can enable it by changing your browser settings. To learn … store cookies by default, so they're already enabled for you. Cookies must be enabled for our online services to work …
https://www.osc.ny.gov/online-services/supported-browsersOpinion 2002-13
… officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… the procurement process by systematically creating a purchase order (PO) from an approved contract release or … as “staging contract releases” and can be used to schedule one or more POs for a given duration. This saves time because agencies do not need to enter information on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed … follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling … Monitor the activity within the computerized software to prevent unauthorized approvals. Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial