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School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Watervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4DiNapoli Halts $24 Million in Suspicious Tax Refunds
… after finding 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and … after finding 7482 improper filings an 18 percent rise from last year …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report … Determine whether the costs reported by Aspire of Western New York on its CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… in a timely manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight … employees, and deposited timely. Maintain control of the signature stamp. Assign someone independent of the cash …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… disbursements of Federal funds or value of assistance for non-cash benefit programs, must be presented accurately … disbursements (net of refund transactions) is essential since this information is used by the State’s … of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsTown of Dunkirk – Justice Court (2013M-106)
… Key Recommendations Prepare an accountability analysis for all moneys held by the Court on a monthly basis. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOpinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 89-24
… opinion request. Therefore, inasmuch as you represent only the school district of which this individual is a board … member, we will discuss the issue of conflicts of interest only as it relates to this individual's status as a member of …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… (see People v Speach , 49 AD2d 210, 374 NYS2d 210), but only if the remuneration from such private employment will …
https://www.osc.ny.gov/legal-opinions/opinion-92-54East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… operations for the period January 1, 2011 to April 30, 2012. Background The East Clinton Fire District is … audit period, the District paid the Secretary-Treasurer a total of $118,940, of which $113,340 represents hourly … would equate to the Secretary-Treasurer working over 11 hours a day, seven days a week, every week, for 16 months. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsContract Advisory No. 7
… (-) that separate the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should … Contract Number (up to 10 alphanumeric characters), and Department ID (7 numeric characters). These three values are separated and identified by use of a hyphen (-) between the values. The …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire … the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planSullivan County – County Jail Operations (2013M-33)
… is located in the southern part of New York State and has a population of 77,547. The County Legislature is the … money to operate their current jail than if they were to build a new jail with a more efficient design and a larger … Although County officials have obtained cost estimates to build a new jail, efforts have stalled multiple times. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cambridge Central School District , East Quogue Union … School District , Fallsburg Central School District and the Randolph Central School District. “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt … Le Roy, Genesee County. The purpose of the Association is to accumulate a fund for the relief of indigent and disabled … that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking account. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsTown of LeRay – Justice Court (S9-14-5)
… violations reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court caseload activity and, … old to the Town. Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … members voted in favor of the compact agreement, except for the Board Chairman, who recused himself from voting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348