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Medina Central School District - Capital Projects (2019M-163)

… officials did not always obtain competitive pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163

Port Byron Central School District – Network User Accounts (2021M-119)

… officials did not establish written policies or procedures to add or disable user accounts. The District had a total of … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies … our recommendations and initiated or indicated they plan to initiate corrective action. … Determine whether Port Byron …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119

SUNY Bulletin No. SU-149

… Code ANN , BIW , 21P , CAL, CYF or HRY must have completed at least eight (8) years of consecutive service at the campus in which the employee is employed at the time of payment. Employees who have completed eight …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-time

Opinion 93-16

… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …

https://www.osc.ny.gov/legal-opinions/opinion-93-16

Opinion 94-26

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is defined to mean a city, town or village within New York State (General Municipal Law, §980[g]). Prior to the …

https://www.osc.ny.gov/legal-opinions/opinion-94-26

Opinion 90-2

… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … villages (see Education Law, §§255[1], 259[1]; 1972 Opns St Comp No. 72-918, unreported) and town residents who also …

https://www.osc.ny.gov/legal-opinions/opinion-90-2

EDSS - General Help for All Transactions

… Additional Information Requested – More information is required to complete the review. The Primary Contact will … to In Progress (OSC) once the additional information is submitted by the agency. Approved or Not Approved – The … . How do I change my user profile for my OSC Online Services account? Please contact OSC at 518-408-4672 …

https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactions

Town of Burke – Fiscal Oversight (2016M-277)

… oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of … oversight of selected financial operations for the period January 1 2015 through June 30 2016 …

https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s … the Town's procurement policy to provide guidance as to how competition should be solicited for professional …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Real Property Tax Exemptions Administration (2017-MR-4)

… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Long Lake Central School District – Payroll (2016M-90)

… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Garrison Union Free School District – Information Technology (2023M-127)

… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s network … physical controls and maintained inventory records for information technology (IT) equipment, and developed an …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Fine Fire District – Board Oversight (2023M-81)

… 2023 budgets or formally adopt the budgets, as required by New York State Town Law Section 181. Approve realistic budgets for …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… could be exposed because some websites may be malicious or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

State Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Owasco – Real … accounting records, with no oversight. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Miller Place Fire District – Credit Cards (2024M-58)

… whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card … expend funds for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: … by purchase orders that lacked a detailed description of the items or services, the quantity of items, or the …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

State Comptroller DiNapoli Releases Municipal Audits

… of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget transparency and … receipts for certain fees collected or deposit collections in a timely manner. The board is not annually auditing the … award the correct amount of points for some activities. In addition, while district officials used competitive bids, …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits