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Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205DeRuyter Central School District - Information Technology (2019M-175)
Determine whether District officials ensured students’ personal, private and sensitive information (PPSI) was adequately protected from unauthorized access.
https://www.osc.ny.gov/files/local-government/audits/pdf/deruyter-2019-175.pdfForestville Central School District - Information Technology (2019M-170)
Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system.
https://www.osc.ny.gov/files/local-government/audits/pdf/forestville-2019-170.pdfDeposit Central School District - Financial Condition (2018M-204)
Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/deposit.pdfDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with college … than the national average of $29,700. In New York, student loan debt more than doubled during the last decade, growing … but also for the state’s economy.” The number of student loan borrowers has risen sharply in New York over the past …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … many credit card accounts may be established, limit the number of credit cards to be issued, and address to whom the … manner that complied with the policy provision prohibiting cash advances. The School has a debit card policy, which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsWarwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdfXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… record. CONTRACTS SUBJECT TO PROCUREMENT LOBBYING ACT REQUIREMENTS All procurement contracts with estimated … of amendments that are “authorized and payable” are: a lease agreement that may be extended for a stated period of … entity was complete, true and accurate. Contract Clause; Termination Provision All procurement contracts must contain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actOpinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… that Renee Kanas, 64, a resident of Tamarac, Florida, was sentenced in Albany County Supreme Court today to 6 … “Ms. Kanas dishonored her deceased father by pretending he was alive and pocketing his pension,” State Comptroller … his pension benefits for over four years. Today, Kanas was sentenced for stealing pension benefits intended for her …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the … transactions (e.g., medications received from or returned to the parent/guardian or student), nor did they document their contact with parents/guardians to notify them of expired medications or to arrange the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andUnified Court System Bulletin No. UCS-278
To inform agencies of OSCs automatic processing of the June 2019 Uniform Allowance and Uniform Blazer Allowance Payments and provide instructions for payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-278-june-2019-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-269
… Purpose To inform agencies of OSC’s automatic processing of the December 2018 Uniform Allowance and Uniform Blazer Allowance Payments and provide … processed automatically Affected Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-261
… Purpose To inform agencies of OSC’s automatic processing of the June 2018 Uniform Allowance and Uniform Blazer Allowance Payments, and provide … automatically. To provide agency instructions for the new Uniform Blazer Allowance earnings code that will be … To inform agencies of OSCs automatic processing of the June 2018 Uniform Allowance and Uniform Blazer Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andDiNapoli: City of Corning Audit Details Stolen Funds
… The former Corning city clerk allegedly stole as much as $11,000 in cash from city … by New York State Comptroller Thomas P. DiNapoli. The clerk, Stephanie Burlew, was charged in July with grand … The former Corning city clerk allegedly stole as much as $11000 in cash from city …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsSchuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Opinion 98-15
… (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive … requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum requirements of Town Law, §64(2). You ask whether the sale by a town of an historic building pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Remsen Central School District - Claims Audit Process (2019M-86)
Determine whether the claims auditor audited and approved claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/remsen-2019-86.pdfOpinion 91-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in … to villages incorporated to be coterminous with a town, and towns created to be coterminous with a village, are set … No. 76-385, unreported). Thus, for example, both the town and the village continue to prepare separate budgets (Village …
https://www.osc.ny.gov/legal-opinions/opinion-91-5State Agencies Bulletin No. 1503
… pools appearing on the spreadsheet are updated with valid chartfield strings. If an agency does not believe that … corrected in SFS so PayServ is able to receive the valid string detail. If the chartfield string is lapsing on … row into PayServ on the Department Budget Table USA with a valid chartfield string effective the beginning of the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-events