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Greenville Central School District – Information Technology (2016M-221)
… District’s internal controls over Information Technology for the period July 1, 2014 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.7 … web filter permitted categories that did not appear to be for educational purposes. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Village of Unadilla – Procurement (2022M-182)
… New York State General Municipal Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, Village … Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Operational Advisory No. 6
… recording all re-appropriations contained in the 2024-2025 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2025 contain the appropriate lapse date. Please see the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOther Bulletin No. 73
October 2023 State University Construction Fund SCF Civil Service Employees Association CSEA Longevity Lump Sum LLS Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State … (37 percent and 27 percent, respectively) compared to their overall shares of rental households (29 percent and …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityUnified Court System Bulletin No. UCS-296
… various agreements between the Unified Court System of the State of New York (UCS) and the affected bargaining units … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsOpinion 98-1
Whether the county may enter into a contract without competitive bidding pursuant to the authority set forth in General Municipal Law 99r
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity vendor contractor or offerer to which a contract may be awarded
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 90-39
… on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… down spending and boosts state reserves, according to a report released today by State Comptroller Thomas P. … New York has made great strides over the past few years to get its financial house in order, but there is still work to … nearly $2.4 billion, $313 million higher than anticipated when the budget was enacted in March 2014. The Division of …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases Municipal Audits
… were generally up-to-date and complete. However, the clerk does not make an entry into the court and trust fund register … Project – Board Oversight (Dutchess County) The board does not ensure the joint water project is operated in … with the intermunicipal cooperation agreements. The board does not require the city to make its quarterly estimated …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Controls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that … the Department acquires the names and contact information for, and appropriately pursues payment from, customers who … upgrades to call centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is … in place as required by law. We also sought to determine what mental health services are available at the school … that schools are implementing it. However, the Department does not require school districts to submit any documentation …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDisability Retirement Applications – When Employees Retire
… can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s … we receive a disability retirement application, we review it to determine if it meets all filing requirements. If the … application review and determination process including how employers file on behalf of employees …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applications