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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … and accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityOpinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding … 1 is required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Fire Prevention, Safety and Control
… its fire safety practices, spurred on by recommendations from a grand jury investigation and recommendations from reviews conducted by the Fire Safety Panel of State and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Willsboro Central School District – Student State Aid (2023M-119)
… District (District) officials properly claimed State aid for special education students who received services in … District officials did not properly claim State aid for special education students who received services in … procedures to ensure State aid was properly claimed for all special education students. Provide oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50State Agencies Bulletin No. 1804
… of this bulletin is to inform agencies of the 2020 rate for the New York State Paid Family Leave Program. Affected Employees All employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.270% (0.00270) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseOversight of Mitchell-Lama Application Fees
… order on the waiting list, which is updated to reflect the withdrawal, rejection, and approval of applicants. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… due for parking violations. This audit covered the period from January 1, 2014 to February 4, 2019. About the Program … For some fines, DOF was unable to document that the required Pre-Penalty Notices, Notices of Impending Default … Affairs for their assistance in collecting the amounts due from each country. … To determine whether the New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barton – Financial Planning (2015M-52)
… was to assess the Board’s financial planning practices for the period January 1, 2013 through October 28, 2014. … Board members budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board did not properly plan for the future by establishing adequate budgets and setting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Brant – Justice Court (2014M-180)
… our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. … month. Review and analyze all open case files. Provide for an annual audits of the Justices’ records. … The purpose … our audit was to review the Justices records and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000. Key … to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388CUNY Bulletin No. CU-659
… inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income. Affected Employees Active CUNY … bargaining unit AJ or GA and who cover a domestic partner for health insurance benefits will be affected. Employees in … of Civil Service. Background If active employees pay for health insurance coverage for a domestic partner or other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeTown of Chester – Property Tax Exemptions (2016M-325)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 2, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 total approximately $11.4 million. Key Findings The … have the proper documentation to support the exemptions for some properties. The Board did not establish, by local …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … filed since 2008. The Board did not perform, or provide for, annual audits of the Supervisor’s financial records as …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… provisions that require a surety to complete or arrange for completing the contract should the original contractor … OSC will update the New York State Vendor File information for the defaulted contractor to route future payments under … amends the original contract, route the transaction to OSC for approval, and submit the following to OSC: Surety …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversNational Directory of New Hires Data Security
… and Disability Assistance has met federal requirements for securing National Directory of New Hires data. Our audit … Temporary and Disability Assistance (OTDA) is responsible for supervising State programs that provide assistance and … programs administered by OTDA are the Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityState Agencies Bulletin No. 2194
… this bulletin is to inform agencies of revised procedures for requesting payroll information related to garnishments … Background: Due to an increased number of requests for sensitive garnishment and deduction information from … of State Payroll Services’ Deductions Section directly for garnishment or deduction information, either via email or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requests