Search
Hamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a Board of Education which comprises seven elected members. … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Efficiency of Warehouse Space (Follow-Up)
… Space (Report 2019-S-1 ). About the Program The Spending and Government Efficiency (SAGE) Commission was formed to streamline State government operations by eliminating redundancies and implementing cost-savings measures. As part of these …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followComptroller DiNapoli Releases School District Audits
… $745,262, of which $358,384 was funded using general fund money, were adequately supported and properly allocated. … as teacher center costs. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsTown of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by … did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Lake George Central School District - Purchasing (2018M-167)
… Audit Objective Determine whether the District sought competition when purchasing goods and … the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly … disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of Stafford - Procurement (2018M-134)
… procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may … by reducing the thresholds for purchases requiring quotes in the procurement policy. Key Recommendations Review and … procurement policy and New York State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Clinton County - Separation Payments (2018M-44)
… were accurately paid separation payments. We reviewed 30 separation payments totaling $512,693 made during the …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… Department who started after April’s scheduled session from SHP Training. Key Recommendations Ensure all employees …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Summitville Fire District – Financial Activities (2016M-395)
… Summitville Fire District is a district corporation of the State, distinct and separate from the Town of Mamakating, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal … Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312State Agencies Bulletin No. 1997
… establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 2005-8
… ATM v Village of Freeport , 276 AD2d 573, 714 NYS2d 721; NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). … No. 2001-3, supra ; Opn No. 92-40, supra ; ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water … Legislature from making a "fair return" on the value of property used and useful in its operation of a gas, electric …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8CUNY Bulletin No. CU-677
… purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to report overtime worked due to events of the COVID-19 health … Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Note: If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contracts may include provisions that require a surety to complete or arrange for completing the contract should the … action by the contracting agency and notification to the Office of the State Comptroller (OSC) as specified … System (SFS), allowing future payments under the contract to be appropriately directed to the surety. Through the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesTown of Burke – Fiscal Oversight (2016M-277)
… The Supervisor did not provide the Board with adequate monthly financial reports. The Board did not audit and … claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The Board did not … Town officials filed the required information with the State Office of General Services (OGS) to receive State …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Cost-Saving Ideas: Establishing an Effective Fleet Management System
… determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemCost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Agencies Bulletin No. 1353
… of the processing of the taxable fringe benefit CLEFR for 2014. Legal Reference Pursuant to Internal Revenue Code … Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014