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Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- … the bus company has an office and outdoor parking facility near the homes of certain residents of the school district. These …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 90-44
… -- Compensation (salary exclusive of fringe benefits for purposes of village budget hearing) WORDS AND PHRASES -- … §5-508: The compensation proposed to be paid to members of a village board of trustees which must be published in the … the phrases "compensation" and "wages and salaries", but does not define these terms (see, e.g., Village Law, §5-500). …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… In a turnaround from the fiscal crisis it faced a year ago, the Metropolitan Transportation Authority (MTA) … the MTA faced a $600 million budget shortfall for the year with gaps of more than $1 billion in 2024 that could … the MTA has balanced budgets throughout its five-year financial plan through 2027. MTA projects its overall …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backState Comptroller DiNapoli Releases Municipal Audits
… of 20 adopted budgets of various counties, cities, towns and villages across the state to assess whether local … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Due to … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Village of Sagaponack – Claims Processing (2017M-124)
… is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is … claim to determine if the claims are properly itemized and include appropriate supporting documentation. Competitive … for some purchases. Key Recommendations Conduct a thorough and deliberate claims audit, ensuring that each claim has …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Restrictions – State Police Plan
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsOrchard Park Public Library – Audit of Claims (2016M-191)
… Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Canajoharie – Procurement (2015M-36)
… not always comply with GML and the Village’s procurement policy. Village officials and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key Recommendations Ensure that the procurement policy and competitive bid laws are adhered to when …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources … Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Colonie –Justice Court Operations (2014M-114)
… of our audit was to assess internal controls over the Court’s financial activity for the period January 1, 2012 … Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mVendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationVillage of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184King Center Charter School - Information Technology (2018M-61)
… and School officials do not have formal procedures to address breach notification, disaster recovery, data backup, … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, … password security management, IT asset inventory and to address individual user access rights. Provide IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… (District) officials established adequate controls for managing business office network user accounts to help … loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … officials. Key Recommendation Establish written procedures for granting, verifying, changing and disabling business …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts