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Monitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOpinion 91-29
… §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), 1005(a)(3)(A), 1009, 1013; L 1955 ch 639: The … department (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]; see also, e.g., 1990 Opns St Comp No. 90-20, p 48). … No. 89-11, supra ; Not-For-Profit Corporation Law, §1013[b]). Following dissolution, the foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 89-21
… HIGHWAY LAW, §187: The cost of maintaining and repairing a town highway, the center line of which forms the boundary between two towns in different counties, must be borne equally by the … the center line of which forms the boundary between two towns in different counties: (1) whether one town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-21CUNY Bulletin No. CU-412
… agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician Specialist and … The increase is pursuant to the 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One dated August 6, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… BOCES paying a higher per kilowatt-hour (kWh) rate than if it had contracted with the supplier awarded the new bid …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … were not properly approved or adequately supported, and nearly all the charges lacked support to show they were … $158,065 . We reviewed transactions totaling $117,567 and determined that almost 98 percent of them lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… companies that provide emergency services to the Town for the period January 1, 2015 through September 30, 2016. … its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for 2016 totaled approximately $4.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … may be capable of replicating and manipulating information to produce false documentation. Particular attention should be paid to claims with the following characteristics: Missing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … one school with approximately 1,400 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mHow is an audit scheduled?
… audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledWest Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials … of West Seneca in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … in Rensselaer County. The District is governed by an elected five-member Board of Commissioners. Operating …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Flanders Fire District – Disbursements (2014M-199)
… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. … approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Elba - Real Property Tax Exemptions (2018M-261)
… veteran and senior citizen exemptions totaling $6 million, on properties with a total assessed value of $15.5 million. … as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261City of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fTown of Charlton – Procurement (2022M-5)
… report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when … purchased off State contract. Did not always retain copies of other government contracts used to procure goods and … to initiate corrective action. … Determine whether Town of Charlton Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Summitville Fire District – Financial Activities (2016M-395)
… and reported and that District money was safeguarded for the period January 1, 2015 through October 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled $239,000. Key Finding The Board has …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management … an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County and its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The … there are no recommendations. … RotterdamMohonasen Central School District Claims Processing 2013M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19