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Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Brewster Central School District - Professional Services (2019M-235)
… the District procured professional services in accordance with Board policies and applicable statutory requirements. … The Board should: Ensure that officials comply with the purchasing policy when procuring professional … for proposals (RFPs). District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… Objective Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their … appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after … some form of competition, and provide guidance as to how such competition should be solicited, including …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and … contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Town of Mooers - Procurement (2020M-55)
… whether Town officials procured goods and services in accordance with Board policy and applicable statutory … one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. Of the 15 purchase … contracts (73 percent) totaling $105,010 were not procured in accordance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Agencies Bulletin No. 962
… agencies with procedures to populate retirement records in PayServ for employees who enroll in PFRS Affected Employees Employees who first join PFRS on … agencies with procedures to populate retirement records in PayServ for employees who enroll in PFRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementState Agencies Bulletin No. 961
… Date(s) January 1, 2010 Background On December 10, 2009, the Governor signed into law pension reform legislation … Plan option of “TRSBT5” which must be used when setting up retirement records for tier 5 TRS members. This new … of the Internal Revenue Code and, therefore, are exempt from Federal Withholding tax. Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/961-new-tier-5-benefit-structure-new-york-state-teachers-retirement-systemState Agencies Bulletin No. 960
… Retirement Registration Number* as provided in the Reg Nbr: field. Enter “Contributing” in the *Contribution … only the 8 digit numeric values should be entered in the Reg Nbr * field in PayServ in order to prevent reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to … park land in the subdivision without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is … questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the dedication of park …
https://www.osc.ny.gov/legal-opinions/opinion-88-17State Agencies Bulletin No. 254
… units 02, 03, 04 and 47 who elect to participate in the Voluntary Reduction in Work Schedule (VRWS) Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesFiscal Stress Monitoring System
… Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. … the System Basics [pdf] document to learn more. Search for a local government or school district. Search Now … Thomas P DiNapoli created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringNYS Common Retirement Fund Contacts
… of the best-funded and best-managed public pension plans in the country. The Fund holds assets in trust for more than one million State and local government … and pensioners. Prior to Ms. Titarchuk’s appointment in August 2019, she had been Deputy CIO since February 2015. …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and governance. They can also identify strategies to reduce costs and strengthen controls intended to safeguard assets. These varying scopes and objectives will … present local officials with the opportunity to take positive action and document their efforts to improve …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansLanguage Access Services (2022-S-38) 180-Day Response
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38-response.pdfLanguage Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdf