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Opinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college … based on a review of the program, determines that it is significantly devoted to the technical training of the … firefighters for the expenses of such a course. In 26 Opns St Comp, 1970, p 128, we expressed the opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Copenhagen Central School District – Financial Condition (2016M-142)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 … long-term multiyear operational and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142East Islip Union Free School District - Financial Condition Management (2020M-24)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… As the Metropolitan Transportation Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay, it must prioritize keeping the system in … As the Metropolitan Transportation Authority MTA adjusts to the loss of $15 billion in congestion pricing revenue and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingCitywide Payment Services and Standards – Controls Over Payments
… Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsThousand Islands Central School District – Financial Management (2022M-201)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and … reserve by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, … The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… two schools with approximately 335 students, is governed by an appointed eight-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mHuntington Union Free School District – Online Banking (2022M-178)
… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … were not removed from the District’s original asset list. Also, officials could not determine whether four assets … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… today by State Comptroller Thomas P. DiNapoli. “Bullying is a widespread problem that can cause lasting damage to a … we can to stop it from happening,” DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening its efforts to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actGermantown Central School District – Payroll (2023M-3)
audit, germantown, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/germantown-central-school-district-2023-3.pdfArea #1 – IT Policy – Information Technology Governance
… assign key responsibilities and explain the consequences of policy violations. The governing board should provide … environment should dictate the content and number of policies necessary. A small entity with uncomplicated, … operation. While IT policies will not guarantee the safety of your IT system, a lack of appropriate policies …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 91-44
… -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance … or the individual. The State health insurance plan is operated pursuant to Article XI of the Civil Service Law … purpose, the term "employee" includes "a paid elective official of the State or paid member of a public legislative …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records … BOCES officials did not adequately secure nonstudent network user accounts, maintain complete and accurate IT … officials, we determined that: 101 enabled nonstudent network accounts were no longer needed and, if accessed by …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyOpinion 2000-4
… AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … pay) -- Termination Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, … separation from service. 1 Collective bargaining between public employers and public employees is provided for by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Beekmantown Central School District – Payroll (2017M-26)
… the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Medina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the Districts reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Notice of Reserve Funds
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … To provide increased transparency in school district fiscal operations by requiring publication …
https://www.osc.ny.gov/legislation/notice-reserve-funds