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Town of Newstead – Joint Highway Facility Project (2012M-260)
… reflect the two Boards’ expectations. Inform the public of all costs reasonably expected to complete a capital project … to minimize the need for change orders. Properly approve all change orders and competitively bid any change orders in …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263State Agencies Bulletin No. 1807
… Purpose The purpose of this bulletin is to provide agencies with instructions for … $120,000-$140,000* *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB … the list of agency commissioners by Tier. Effective Date(s) Executive Law Section 169 Commissioners salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersOpinion 90-52
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's report of … member of the board who is present, the clerk is under no statutory duty to record the names of other persons …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Who to Report – Enhanced Reporting
… Sections 211 or 212 of the Retirement and Social Security Law (RSSL); and Public retirees you have hired as contractors …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportPublic Safety Overtime
… requirements, is pensionable and needs to be reported to NYSLRS. This includes special duty assignments that involve … work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. Regulation 315.5 …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeEast Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Town of Hempstead – Information Technology Access Controls (2021M-158)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … to help safeguard IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt … so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … at $8,235 that she had not earned and was not entitled to. The Board failed to establish comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Opinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Who Is Responsible? – Travel and Conference Expense Management
… is generally responsible for the high level oversight of local government or school district resources. The … however, including implementing and monitoring the board’s policies and establishing effective internal controls, … and accountability of travel and conference expenses in accordance with board policies: Management officials (or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … appropriate purposes. No formal City-wide policies were in place to address the usage, documentation and approval of … B includes our comment on the issues raised in the City’s response letter. … Determine whether City of Cortland City …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141State Agencies Bulletin No. 749
… Purpose To explain OSC’s automatic processing and provide instructions for … the 2003-2007 bargaining agreement between the State of New York and the Public Employees Federation provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesTown of Kirkwood - Board Oversight (2018M-71)
… and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the … agreed with our recommendations and indicated they plan to initiate corrective action. … Town of Kirkwood Board …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not … 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29NYS Travel Information
… issued by OGS discussing necessary changes to the State's credit card program Travel Manual Travel FAQs Guide to … ) For additional employee travel information, go to the New York Codes Rules and Regulations . Disclaimer: "The …
https://www.osc.ny.gov/state-agencies/travelTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ticonderoga-joint-town-village-fire-district-2023-182.pdfBrooktondale Fire District – Purchases and Disbursements (2021M-18)
Determine whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brooktondale-fire-district-2021-18.pdfInternal Controls Over Selected Financial Operations (2019-S-69)
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority has adequate controls over selected financial operations to provide ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69.pdfMedicaid Program - Claims Processing Activity October 1, 2018 Through March 31, 2019 (2018-S-55) 90-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s55-response.pdf