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Opinion 88-49
… LOCAL LAWS -- Procedural Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and Duties (authority to make motions at board meetings) MUNICIPAL HOME RULE LAW, … will interpret local laws in a manner which will sustain to the greatest extent the validity of the local law. PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Comptroller DiNapoli Releases School Audits
… Clinton Central School District , Oxford Academy and Central School District , Prattsburgh Central School … School District , Sharon Springs Central School District and the South Mountain Hickory Common School District . State … DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Division of Housing and Community Renewal Bulletin No. DH-142
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 DC 37 3% Salary Increases and provide instructions for payments not processed … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryFood Insecurity Persists Post-Pandemic
… in food insecurity.” 5 However, U.S. Agriculture Secretary Tom Vilsack linked the recent increase to the phase-out of … 2023. 6 USDA Press Release, “Statement from Secretary Tom Vilsack on the 2022 Household Food Security in the U.S. …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicSUNY Bulletin No. SU-353
… who meet the eligibility criteria and are selected by the campus president are affected. Background: Chapter 190 of the … Payment of the increases are at the discretion of the campus president and are effective 04/01/2023. In addition, … SUNY System Administration will provide campuses with details regarding the calculation and funding of these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveChallenging a Determination – State University Police Plan
… months of the determination. As an alternative, you can email your request for a hearing and redetermination to our … process, please review our Administrative Hearings FAQs , email the Hearing Administration Bureau or call us at …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determinationContract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State … Clauses for New York State Contracts. The following updates have been made to Appendix A - Standard Clauses: … Prohibited Entities List. Minor editorial revisions and updates. All new contracts and amendments initiated after …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixSupported Browsers
… To learn how, visit your web browser's help center and search for "enable JavaScript." Cookies Cookies are small …
https://www.osc.ny.gov/online-services/supported-browsersPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Lyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of Fishkill – Information Technology (2020M-153)
… officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against … officials did not adequately secure and protect the Town’s IT systems against unauthorized use, access and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153North Salem Central School District – Network User Accounts (2022M-140)
… accounts, and ensure that employees implement and comply with the procedures. Maintain a list of authorized user … unneeded network user accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Monsey Fire District – Board Oversight (2020M-62)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure District … were prepared, filed and/or audited. Key Findings The Board provided inadequate and ineffective oversight of the … Determine whether the Board provided adequate oversight to ensure District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Kortright Rural Fire District – Financial Activities (2022M-51)
… - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners … Determine whether the Kortright Rural Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Cuba-Rushford Central School District - Financial Management (2020M-7)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … more beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … with applicable statutes. Reduce surplus fund balance in a manner that benefits District residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive information technology … officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials … plans to safeguard IT assets and data. Ensure staff comply with the District’s policies related to personal use of IT … who use IT resources. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… due for cooperative services are settled in accordance with contractual provisions. BOCES does not have a policy to … Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables