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State Comptroller DiNapoli Releases Municipal & School Audits
… not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy … to cover unforeseen circumstances. The city should refrain from including the additional $1.5 million revenue and … includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Jefferson County …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… on the New York State procurement process may be obtained from the New York State Procurement Guidelines . This section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… passing of Former Senate Majority Leader Joe Bruno. The senator served his community for over three decades, the last …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoOperational Advisory No. 30
… Subject : Updated Guidance for Refunds related to Closed Grants for the Federal Payment Management System (PMS) … now exists for electronic payment of refunds for certain closed Federal grants from the Comptroller’s Refund Account … the required chartfields for the voucher. All refunds for closed PMS grants should be paid using this new procedure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsAccounts Payable Advisory No. 55
… will populate the Invoice Received Date with the MIR date from the bulkload transaction. For more information on the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateFull- and Part-Time Service Credit – Regional State Park Police Plan
… credit by subtracting your beginning date of employment from the date you actually leave paid employment. Part-Time …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… credit by subtracting your beginning date of employment from the date you actually leave paid employment. Part-Time …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditFull- and Part-Time Service Credit – State University Police Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-creditSexual Offender and Management Treatment Act Program
… treat sex offenders who are near release from prison or parole, and who, based on their mental abnormalities, pose a …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programHenrietta Fire District – Financial Condition (2021M-27)
… than needed. The Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… financial condition and did not adopt realistic budgets from 2018 through 2021. The Board gave taxpayers the … action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… District (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials did not adequately manage network user accounts or develop a written IT contingency plan that … As a result, officials had active but unneeded network user accounts that could be used as entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found officials made purchases from two vendors totaling $58,375 without seeking …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationVillage of Fort Plain – Leave Benefits (2020M-101)
… valued at approximately $900, were used but not deducted from employee leave records. Key Recommendations Implement … benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialGarden City Union Free School District – IT Asset Management (2023M-161)
… if lost, stolen or misused. We selected 60 IT assets from invoices and device management reports to confirm their … and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Red Hook Central School District – Inventories (2023M-133)
… report – pdf] Audit Objective Determine whether Red Hook Central School District (District) officials adequately … Determine whether Red Hook Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Farmingdale Union Free School District – Payroll (2024M-22)
… written preapproval. Did not budget for overtime separate from other payroll expenditures. As a result, District … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167