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State Comptroller DiNapoli Releases School Audits
… The district’s failure to solicit competition may result in obtaining services on unfavorable terms and conditions, … officials did not always procure goods and services in accordance with board policy. Although auditors found the … have assurance that goods and services are being procured in the most economical way. Poland Central School District – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsComptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s recalculated surplus fund balance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 231
… using code 431. Enter the beginning date of the pay period in the Effective Date field. Choose the calculation routine Flat Amount. Enter the last day of the period in the Deduction End Date field. Enter the total finger print fee amount in the Flat/Addl Amount field. By entering the last day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingComptroller DiNapoli Releases School Audits
… his office completed audits of the Brunswick Central School District , Elwood Union Free School District , Pine … , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited … DiNapoli announced completed audits of the Brunswick City School District CSD Elwood Union Free School District Pine …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water … from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and Billing (Wyoming … Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga Lake Intermunicipal Water …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Mid-Year State Cash Report and Review
… today by New York State Comptroller Thomas P. DiNapoli. In spite of higher than anticipated spending, the General … and settlement revenue is boosting state coffers. In the short term the state’s fiscal outlook is positive.” … reflecting lower Personal Income Tax (PIT) collections in April. Since then, tax growth has generally been …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining … realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Opinion 90-38
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use … and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has … to annually designate, on or before November in each year, a town highway as a seasonal limited use …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Vendor Responsibility Documentation
… transactions, which are EXEMPT from Vendor Responsibility Documentation Requirements: STS/AC340-S address change … Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Responsibility for IT Internal Controls – Information Technology Governance
… and ethical leadership. Generally, governing boards do not design internal controls or develop the written … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… proxy is used, the agency must follow the process outlined in Section 2 – Employee Expense Reimbursement Policies of … to be the employee’s proxy and the employee’s supervisor in the Statewide Financial System (SFS). All expense reports … the approver reviewing the expenses should be someone in a position of authority who is knowledgeable of the rules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… establishing repayment agreements resulting from Deferred Payment Arrangements (DPAs). The Division of the Budget has … Attorney General's Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents … for revenue contracts. The DPA should outline the deferred payment arrangement and include provisions that address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… guidance, staff should reach out to their designated BSC liaison to assist them with this process. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
When a claims auditing official is appointed the governing board generally no longer performs the audit of claims function
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance Statement … Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUse of New York State Snowmobile Trail Development and Maintenance Funds
… to his own. We referred this matter to the Herkimer County District Attorney's Office for potential prosecution. Eight …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… and expanding New York's rich cultural resources. In 2007, former New York State Governor Eliot Spitzer … 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at the Council, … term. Ms. Hitchens resigned from her Council position in May 2011. Key Findings We found possible violations of law …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-arts