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Opinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … YORK CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an … of interest involving contracts of municipalities, by definition, covers the conduct of municipal officers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Property Tax Freeze Credit
… Property Tax Freeze Credit (PTF Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and complied with New York State Tax Law. Background The PTF Credit is intended to … Property Tax Freeze Credit PTF Credit payments approved by the Department of Taxation and Financ …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditTown of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway … January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … of the Supervisor and four Council members. The Town’s adopted budget for 2013 totaled $3.2 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental or … in an amount equal to the debt service on the debt issued by the authority or municipality. Use of debt service … the amount of cash the Authority would draw from the State by this amount 60457 DS Offset – Miscellaneous Used for any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Susquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether District officials established information technology (IT) controls over user access to protect against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/susquehanna-valley-2020-95.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfBayport-Bluepoint Union Free School District – Nonstudent Network User Accounts (2022M-190)
audit, school, Bayport-Bluepoint, nonstudent network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bayport-blue-point-union-free-school-district-2022-190.pdfAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
addison, school, audit follow up, financial condition
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/addison-central-school-district-audit-follow-up-2016-30-f.pdfBrighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
audit follow up, brighton, school, separation payments
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighton-central-school-district-audit-follow-up-2016-119-f.pdfAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), … Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionStandardized Forms – Travel and Conference Expense Management
… expenses. This form should be standardized (used by all employees) and easy to follow. Travelers should be … hotel charges and method of payment of such charges (paid by the traveler or charged to a local government or school … travel forms can be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . From our …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsSelkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdfSchool District Bus Safety (2018-MS-4)
… completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key … Annually approve all drivers that transport district students, including contracted transportation vendor … of complaints. 1 With scope extensions for units … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Rensselaer County – Public Health Department Receipts (2013M-18)
… cities, 14 towns and six villages. The County is governed by an elected 19-member Legislature and provides various …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… industry supports jobs and communities throughout New York State. According to the U.S. Bureau of Economic Analysis, in … of Labor Statistics As shown in Figure 2, total wages paid by New York farms also increased steadily in the period … produced magnifies the local impact of farming by keeping money circulating in the local economy rather than exporting …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesCity of Troy – Financial Condition (2015M-185)
… to finance operations, and budgets for the water and sewer funds contained unrealistic revenue estimates. If retirement …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185DiNapoli Announces State Contract and Payment Actions for April 2015
… State Comptroller Thomas P. DiNapoli announced today his … field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are … number and types of contracts and payments entered into by the state. This builds on his commitment to added …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015Sewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfOversight of Career and Technical Education Programs in New York State Schools
… Objectives To determine whether current State Education Department (Department) career and technical … Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and providing …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdf