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Franklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366State Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … Bill No. C00243, approved on April 1, 2019, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $200,000 for the 2019 plan year. Affected Employees Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected … The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … in a timely manner. Key Recommendations Enforce the CBA’s provisions and Board resolutions to ensure that employees …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. … $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. … which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSocial Security Adjustment – Article 14 Benefits
… will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … elected by the boards of the component districts. For the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs supported in whole or in part by …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Penfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdfArlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District (District) officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/arlington-fire-district-2022-54.pdfWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/warsaw-2021-140.pdfElection Form for 25-Year Retirement Plan for Tier 3 Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Section 89-p) (RS5473-P)
NYSLRS election form for only Tier 3 sheriffs, undersheriffs, deputy sheriffs and correction officers not already enrolled in a plan that permits retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473-p.pdfAffordable Home Ownership Development Program (2013-S-31), 90-Day Response
To determine whether Affordable Home Ownership Development Program (Program) grant managers are awarding grant monies to existing and prospective homeowners in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s31-response.pdfAffordable Home Ownership Development Program (2013-S-31)
To determine whether Affordable Home Ownership Development Program (Program) grant managers are awarding grant monies to existing and prospective homeowners in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s31.pdfMarketing Service Performance Monitoring (2014-S-10)
To determine whether Empire State Development (ESD) has established adequate internal controls to oversee, monitor, and manage contracted marketing services, in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s10.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfVendor File Advisory No. 6
… Office of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding … will also display “Vendor Classifications,” a designation for the type of business the State does with each vendor. … and payment activities. References: For specifics, please visit: Guide to Financial Operations, Chapter X, Section …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsXI.18 Overview – XI. Procurement and Contract Management
… regarding various legislative requirements impacting New York State procurement processes. Legislative requirements … specific procurement process or contract type may be found in sections/subsections related to the specific topic area. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewCUNY Bulletin No. CU-732
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees … (deduction code 259) as follows: Current Biweekly Rate New Biweekly Rate Hourly Employees $15.20 $15.90 Full-Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-701
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees … (deduction code 259) as follows: Current Biweekly Rate New Biweekly Rate Hourly Employees $14.95 $15.20 Full-Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increase