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Opinion 88-12
… discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring Bidding (services provided under a municipal … We note that such an agreement, in our opinion, would not be subject to competitive bidding requirements. General … statement by the Legislature that such contracts are not subject to competitive bidding (1983 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… who are between the ages of three and five years. In addition to owning and operating the Amerimed Kids SEIT … 2015, Amerimed Kids reported approximately $3.8 million in reimbursable costs for the SEIT cost-based program. In a letter dated December 18, 2018, Amerimed Kids informed …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over fuel inventory for the period July 1, 2013 through November …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the … The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsPleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the … The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Manhasset Union Free School District – Separation Payments (2016M-150)
… through February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North … and take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150East Meadow Union Free School District – Financial Condition (2015M-332)
… with realistic expenditure estimates. Use excess reserve funds to benefits District residents, in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Opinion 96-19
… with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint … district of real property and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … Background Chemung County is located in the southern tier of New York State, has a population of approximately 88,000 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board provided adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, … and the Town of Wolcott in Wayne County. Disbursements for the period April 1, 2013 through May 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityCarthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247State Agencies Bulletin No. 1881
… Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are … plan year. Agency Actions Agencies must notify affected employees. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlSUNY Bulletin No. SU-196
… with a Pay Basis Code equal to ANN, CAL, CYF, 21P, BIW, FEE or HRY who have completed at least eight years of … in the title of Lecturer or in any of the titles listed in Article XI, Appendix B, Section 4 – Division III Sports or Article XI, Appendix C and who have received the $500 one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedState Comptroller DiNapoli Releases School & Municipal Audits
… and paid the full restitution of $16,525. Wyandanch Union Free School District – Budget Review (Suffolk County) Based …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Agencies Bulletin No. 1062
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 Background Chapter 114 of the Laws of … if the employee: has completed one (1) year of service in such grade by April 1, 2011; and did not receive a Performance Advance in October 2010; and was rated “Satisfactory” or its …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1062-april-2011-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1975
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions … location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wage