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Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.2 …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether … reports to allow the Board to effectively monitor the Town’s financial operations and its overall financial condition; … 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… to August 23, 2012. Background The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to the Lakeville Number … sources of revenue are bell jar and bingo profits, and donations. The Department’s revenues and expenses for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overPayroll Bulletins
… All State Agencies City University of New York Housing and Community Renewal Other Bulletins … Payroll Improvement Project State Police State University of New York Transportation Unified Court System … Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsNYS Travel Information
… Travel Guidelines OGS Net Card Memo : Memo issued by OGS discussing necessary changes to the State's credit card program Travel Manual Travel FAQs Guide to Financial … AC 3256-S :Statement of State Corporate Travel Card Charges AC 3257-S : Claim for Travel Reimbursement by a …
https://www.osc.ny.gov/state-agencies/travelMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company officials did not provide oversight of financial operations to ensure funds … was sentenced to probation in January 2024 and ordered to pay $50,000 in restitution. Key Recommendation Routinely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/copenhagen-2019-238.pdfMedicaid Program - Overpayments for Services Also Covered by Medicare Part B (2012-S-27), 90-Day Response
To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s27-response.pdfMedicaid Program - Overpayments for Services Also Covered by Medicare Part B (2012-S-27)
To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s27.pdfCoca Cola's Response to Sochi Olympics Letter
Coca Cola's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-coca-cola.pdfConAgra Shareholder Proposal on Sustainable Palm Oil
Shareholders request that ConAgra work to curtail the on-the-ground impact of its palm oil supply chain on deforestation.
https://www.osc.ny.gov/files/press/pdf/con-agra-palm-oil-shareholder-proposal.pdfState Agencies Bulletin No. 607
… Purpose To explain OSC’s automatic processing of the 2006 Blind … Veterans and their beneficiaries shall be increased by a percentage adjustment equal to the annual percentage increase, if any, for compensation and pension benefits administered by the U.S. Department of Veterans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/607-2006-blind-veterans-annuity-increaseState Agencies Bulletin No. 749
… 05 Effective Date(s) September 27, 2007 for Institution Pay Period 14L, paychecks dated October 25, 2007 October 4, … or above Job Rate Salary Below Job Rate Salary at or above Longevity Step 2 Salary outside range NYS Position has both … or above Job Rate Salary Below Job Rate Salary at or above Longevity Step 2 Salary outside range NYS Position has both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesEast Rochester Union Free School District – Procurement (2022M-56)
… Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … action. … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Purpose of Audit The purpose of our audit was to examine the Village’s processes and procedures over cash receipts from parking … 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester County and has …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Opinion 96 - 11
… purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … real property (Town Law, §64[2]; see, e.g., 1981 Opns St Comp No. 81-5, p 4; cf . County Law, §215(8) and Real … or required to so by State statute (1991 Opns St Comp No. 91-58, p 160 and citations therein). Permissive …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Addison Central School District – Procurement of Professional Services (2023M-6)
… School District (District) officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District … without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the last five …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Somerset – Budgeting for Sales Tax (2016M-419)
… of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Public Safety Overtime
… received from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York … been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other requirements, is …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255