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Comptroller DiNapoli Releases School and Municipal Audits
… documentation and seven claims for $4,100 were paid twice Rochester City School District – Budget Review (Monroe …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cuba-Rushford Central School District – Financial Management (Allegany County and … operating deficits that never occurred. Monticello Central School District – Fund Balance Management (Sullivan County) …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 231
… Purpose To explain the use of deduction code 431 Fingerprint Fees Affected Employees Employees within … payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency accounts. … Enter the deduction on the general deduction panel using code 431. Enter the beginning date of the pay period in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingComptroller DiNapoli Releases School Audits
… School District , Elwood Union Free School District , Pine Valley Central School District , Port Byron Central … segregation of duties or documentation of transactions. Pine Valley Central School District – Financial Management … City School District CSD Elwood Union Free School District Pine Valley CSD Port Byron CSD Enlarged CSD of Troy and the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Mid-Year State Cash Report and Review
… than projected and the state collected nearly $3.5 billion from financial settlements through September, according to the state monthly cash report and a mid-year report on revenue trends, released today by New York State … tax growth has generally been relatively strong. Spending from All Funds through the first half of the fiscal year was …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (13 percent) and has levied more taxes than were needed to fund operations during the 2013-14 through 2015-16 fiscal … Officials did not establish adequate procedures to ensure employees were accurately paid separation payments. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Opinion 90-38
… town highway superintendent is required to remove snow and ice from, and maintain the highway if, after the highway has … authorizes a town to temporarily discontinue snow and ice removal and maintenance from December 1 until April 1 on … and the town thereby becomes obligated to resume snow and ice removal and other maintenance from December 1 through …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Vendor Responsibility Documentation
… (If valued at $100,000 or more for the first time) 1. New contract ✔ ✔ 2. Agreement with an estimated amount of … information Multi-phase project - not initial submission New York State agencies Non-administering agency use of …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases School Audits
… Union Free School District , Highland Falls-Fort Montgomery Central School District , Madrid-Waddington … the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – Financial Condition … Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and the YorkshirePioneer …
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
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… agencies regarding the establishment of DPAs. See the New York State Division of the Budget (DOB) Budget Policy … are created in the Customer Contracts Module and require a New York State Customer ID. See XI.7 Revenue and Repayment …
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
… and Reconciling State Credit Card Charge of this Guide SFS Coach for Job Aids, as well as SFS's Quick Start Guides on … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after … Services’ Business Service Center (BSC) needs guidance, staff should reach out to their designated BSC liaison to …
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
… a separate position with the responsibility for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as … boards are not required to establish a position with claims auditing responsibilities, many have found it to be a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, … resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust … GASB Statement No. 34 makes significant changes to the accounting and reporting requirements for expendable …
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
… themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom … used his dual authority as Association Treasurer and President of a TME to redirect funds from another TME to his … Take corrective action to ensure the affected club received the funds it was entitled to; conversely, …
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
… personal services contract with former New York State Council on the Arts Executive Director Heather Hitchens for … job creation and economic opportunity. The New York State Council on the Arts (Council) is a State agency dedicated to preserving and … personal services contract with former New York State Council on the Arts Executive Director Heather Hitchens f …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsTuition Assistance Program – LIM College
… through an integrated approach utilizing the classroom, internships, and the fashion industry at large. LIM offers …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-college