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Constitutional Debt Limit
… The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. … 5 districts) The debt limit is a percentage of the current full valuation. … Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitKings Park Central School District - Procurement of Professional Services (2020M-22)
… District officials did not periodically seek competition for services from five professional service providers who … the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Audits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … management and those charged with governance and oversight in using the information to improve program performance and … audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have established adequate procedures to monitor buyers’ compliance with the redevelopment plan … are subject to an enforcement mortgage that secures a lien against a property. Budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesChestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
Union Springs Central School District Retiree Health Insurance Contributions 2016M75
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceContract Advisory No. 22
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management … $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… with reasonably estimated appropriations and use excess fund balance and reserves to benefit District residents in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… New York City’s uneven recovery will present evolving … report shows the COVID pandemic brought an end to years of hiring in the city’s workforce, which rose 12.3% over eight …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… in funds stolen from vulnerable New Yorkers. “If you rip off the neediest New Yorkers by stealing from the … sentenced to 3 1/3 to 10 years in prison, and ordered to pay $3 million in restitution to Met Council. Herb Friedman … and sentenced to four months in jail, and ordered to pay $775,000 in restitution to Met Council. In February 2015, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerEmployer Billing
… employer, you are billed each November for your share of the cost of your employees’ retirement benefits. The amount of your annual invoice is based on the retirement plans and …
https://www.osc.ny.gov/retirement/employers/employer-billingAccounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersDuanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfCyber Incident Response Team (Follow-Up)
… 2020-S-58 ). About the Program Cybercrimes continue to rise. According to the Federal Bureau of Investigation (FBI), … coordination, and support for efforts to prevent, protect against, prepare for, respond to, and recover from terrorism …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followTown of Seward – Financial Management (2016M-353)
… has not effectively managed fund balance. Town officials have adopted budgets that consistently overestimated …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… (Fund) reached agreements with seven portfolio companies to enhance disclosure of their spending on political causes, … at a bare minimum, proactively disclose all corporate funds spent on political causes. The Fund remains steadfast … Retirement Fund is one of the largest public pension funds in the United States. It holds and invests the assets …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesOverview – What Every Employer Should Know
… a long-standing employer looking to brush up on the basics of Retirement System participation. Maybe you’re new to your employer role and want a quick overview of topics you’ll need to be aware of in your new job. Or maybe you’re considering becoming a …
https://www.osc.ny.gov/retirement/employers/partnership/overview