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Caledonia-Mumford Central School District – Online Banking (2016M-227)
… three schools with approximately 820 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Cortland Enlarged City School District - Budget Review (B4-15-12)
… the remaining unassigned fund balance is only $200,000 or 0.4 percent of the ensuing year’s appropriations. The … financing sources and consider reduction in appropriations or increasing other sources of revenue. … Cortland Enlarged …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the … June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Malverne – Procurement (2017M-16)
… population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Downsville Central School District – Fund Balance (2016M-79)
Downsville Central School District Fund Balance 2016M79
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cohoes City School District – Budgeting (2016M-111)
… $7.2 million. Key Recommendations Develop a plan that details funding levels and planned uses of reserve funds. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Fishers Island Union Free School District – Five Point Plan (2015M-320)
… audit was to evaluate the District’s claims audit process and compliance with State legislation known as the Five Point … its external audit firm. Key Recommendations Develop and adopt written policies and procedures for claims processing. Ensure that the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… quotes. Key Recommendations Amend the purchasing policy and develop procedures to provide guidance to staff when … including soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and documenting the decision-making process for the service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for … The remaining 26,382 kWh (48,584 minus 22,202) were sold back to the energy provider, resulting in additional savings of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Andover – Audit of Claims (2013M-388)
… of Andover is located in Allegany County and is governed by an elected five-member Town Board. The Town’s 2013 budget … claims or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 1790
… contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2020. The … limit of $26,000.00 in 2020. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in … Affected Employees Employees enrolled in the New York State Deferred Compensation Plan are affected. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020State Agencies Bulletin No. 1700
… To notify agencies of the maximum contribution limits for employees enrolled in the New York State Deferred … $19,000. An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in … in each of the last three years prior to normal retirement age, increases from $18,500 to $19,000, for a combined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019State Police Bulletin No. SP-243
… Employees in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association, are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTown of Pitcairn – Claims Auditing (2024M-69)
… paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 … could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Emerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the … or with the assistance of managers of managers or program partners, in separately managed accounts or …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 93-5
… have been made by the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to … AD2d 469, 336 NYS2d 795, affd 35 NY2d 266, 360 NYS2d 814; Application of Iver Johnson Sporting Goods Co. , 7 Misc 2d … especially followed in cases where the act to be taken is for the benefit of the public (see Looney v Hughes , 26 NY …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 91-6
… -- Purchase Through County or State (no similar exception for federal General Services Administration contracts) LOCAL … first, nineteen hundred fifty-three, all contracts for public work involving an expenditure of more than seven … furnishing the required security after advertisement for sealed bids in the manner provided by this section ... …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 92-27
… (for charitable contributions) -- Wage Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, … may not make a charitable donation by assigning his or her right to receive salary to the charitable organization. A … officer or employee by any bank, trust company or credit union doing business in the State of New York, shall in any …
https://www.osc.ny.gov/legal-opinions/opinion-92-27