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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Endicott – Budget Review (B4-15-11)
… law by either adopting a local law to override the tax cap or lowering the budget totals to be within the allowable …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… for the handling of cash receipts and disbursements, credit cards, utility payments and payroll processing. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4147 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Opinion 2003-3
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service … authorizes certain "political subdivisions" to establish, and thereby become the "sponsor" of, service award programs … purpose of these programs is to facilitate the recruitment and retention of volunteer firefighters, through the payment …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three … June 4, 2008. New York State awards grants and contracts to non-profit community-based organizations that offer after-school services to children. To receive reimbursement for its program-related …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAccounts Payable Advisory No. 3
… the Correct Address Sequence Vendors that provide goods and services statewide through regional offices located at … New York State (e.g., entities such as Time Warner Cable and Verizon) have experienced difficulty receiving payments and applying them to the appropriate accounts. The Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School … on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds' tentative budgets are not balanced and include a … by adjusting the rate structure in the water and sewer funds. Therefore, those funds are not projected to incur …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Otto is a rural community located in Cattaraugus County, with a population of 800 residents. The Town Board consists … penalties on taxpayers making payment after the penalty free period. Ensure all duplicate payments are refunded to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214DiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… a credit card policy on April 23, 2012, this policy only set the credit card limits and required that receipts be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1858
… is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year … that remain uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed … for payroll checks issued between January 1, 2019 and December 31, 2019. Eligibility Criteria Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksOpinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… The Kentucky Employees Retirement System was the only state with an assumed rate of return lower than NYSLRS. …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27City of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts for state … Open Book New York . Major Contracts Approved Department of Civil Service $3 million with OpAD Media Solutions LLC to … services for continuous recruitment campaigns. Department of Environmental Conservation $2.9 million with Tetra Tech …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 95-5
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay … a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, … and administration by counties of enhanced emergency telephone service ("E911"). Generally, Article 6 provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-5