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Opinion 90-57
… to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for referendum on contract with village having service award program) -- Villages (authority and procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 92-43
… and Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town … St Comp, 1968, supra ). With regard to the purchase and rental of highway equipment, under Highway Law, §142(1)(a), … without prior board approval or has approved rental rates for classes of equipment or machinery (see 1979 …
https://www.osc.ny.gov/legal-opinions/opinion-92-43SUNY Bulletin No. SU-380
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the 2025 $1,500 GSEU Non-Pensionable Lump Sum … The purpose of this bulletin is to provide instructions to agencies for processing the 2025 $1500 GSEU NonPensionable Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-380-state-university-graduate-student-negotiating-unit-gsnuOut-of-State Orders – Divorce and Your Benefits
… marital property and may be divided when a marriage ends Guide to Domestic Relations Orders OutofState Orders …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersTompkins County Development Corporation – Board Oversight (2021M-7)
… an administrative fee of $88,815 was collected even though only $1,000 should have been collected in accordance …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide proper oversight of the bookkeeper. … Town officials generally agreed with our recommendations and stated they initiated corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03City of Middletown - Water System Cybersecurity (2019M-22)
… whether City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did … whether City officials adequately safeguarded electronic access to the Citys water system …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Cazenovia Central School District - Information Technology (2019M-46)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI) on District servers and in the financial … on the network. Properly manage PPSI data. Sensitive information technology (IT) control weaknesses were … Determine whether District officials ensured that the personal private and sensitive information PPSI on District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Information Technology (2019M-10)
… District purposes. Key Findings District officials did not provide IT cybersecurity awareness training for … individuals who used District IT assets. Personal Internet use was found on computers assigned to four employees who … training. Provide adequate oversight of employee Internet use to ensure it complies with Board policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Evans-Brant Central School District - Information Technology (2019M-121)
… oversight of employee Internet use to ensure it complies with Board policies and regulations. District officials agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an incorrect …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … million and found that they were adequately supported, for appropriate purposes and audited and approved before … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from unauthorized access, use … employees. Disable or remove unnecessary user accounts in a timely manner. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBath Central School District - Online Banking (2018M-79)
… Bath Central School District Online Banking 2018M79 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mGloversville Enlarged School District - Claims Auditing (2019M-244)
… - pdf] Audit Objective Determine whether claims paid prior to audit were allowable, supported and for appropriate … totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Buffalo Academy of Science Charter School - Procurement (2019M-250)
… whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is … as required by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as recommended in the procurement procedures. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Urban Choice Charter School - Information Technology (2019M-240)
… have and use their own user accounts when accessing the network and specialized software applications. Adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Franklin County – Procurement (2016M-366)
… the reasoning for the Legislature’s selection of a service provider. Key Recommendations Ensure that County officials …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … officials procured goods and services in accordance with GML and the District’s purchasing policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-over