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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Advisory Council for the Retirement System

… NYS School Boards Association Bryant Kolner President Alliance of Public Retiree Organizations of New York Diana …

https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-system

Silver Creek Central School District – Financial Management (2022M-153)

… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education … Determine whether the Silver Creek Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

XI.18.E Public Officers Law – XI. Procurement and Contract Management

… This section provides guidance on laws, policies, and procedures to be followed when contracting with current and former New York State employees. CONTRACTING WITH FORMER … restrictions. These restrictions include a two-year bar and a lifetime bar. Under the two-year bar, former State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-law

IX.1 Accounting for Federal Grants – IX. Federal Grants

… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overview

Town of Alfred – Incompatible Duties (2021M-99)

… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)

… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …

https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125

II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting

… in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements … of Appropriation Transactions in Force by Fund Type and Business Unit Summary of Appropriated Loans Receivable for each fund group Detail schedules of State Debt Activity and Debt …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirements

Inspector General

… Online form Paper form and follow directions to mail or fax it Send an email to: [email protected] Call … and speak to trained Division of Investigations staff. Fax 518-408-3931 Mailing Address Office of the State …

https://www.osc.ny.gov/common-retirement-fund/resources/inspector-general

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA policy, … were properly supported. Key Recommendations Ensure the faculty auditor reviews ECA records. Ensure that student …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Village of Hewlett Neck – Financial Management (2022M-35)

… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Seminars for Local Officials

… with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other … and generally incorporate 2–3 different topics. See below for more information on how to request training near you. …

https://www.osc.ny.gov/local-government/academy/seminars-local-officials

CUNY Bulletin No. CU-674

… Basic Sc 15996 Medical Prof Clinical 15997 Assoc Med Prof Clinic 17237 Medical Lecturer(none Active) 16072 Law School …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactive

Comptroller DiNapoli Statement on Earth Day 2016

… and opportunities, whether big or small, that can help mitigate climate change and help save the planet. “Today is an historic day, as leaders … develop cleaner technologies and sources of energy we will help create sustainable economies and a more sustainable …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016

Information for Town Officials

A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.

https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdf

Continuing Crisis: Drug Overdose Deaths in New York

This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.

https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdf

Common Reporting Errors: From AUD to AFR

In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and

https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdf