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Operational Advisory No. 12
… Subject : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationIrvington Union Free School District – Fixed Assets (2022M-89)
Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/irvington-union-free-school-district-2022-89.pdfLittle Flower Union Free School District – Fixed Assets (2022M-78)
Determine whether Little Flower Union Free School District (District) officials properly recorded and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/little-flower-2022-78.pdfChenango Forks Central School District – Nonresident Tuition (2020M-69)
Determine whether Chenango Forks Central School District (District) officials properly identified and billed tuition for nonresident students.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/chenango-forks-2020-69.pdfPearl River Union Free School District – Fixed Assets (2022M-126)
Determine whether Pearl River Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pearl-river-union-free-school-district-2022-126.pdfNorth Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of Audit … provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Opinion 92-36
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); … only within the geographical confines of a police district within that county and to collect a surcharge only … police district plans to petition the county legislature for authorization to install the E911 system for residents of …
https://www.osc.ny.gov/legal-opinions/opinion-92-36The 80/20 Housing Program
… provides income tax credits, and municipalities provide real estate tax abatements, as incentives to developers. In New … as 50 percent of an Area’s Median Income (AMI) adjusted for household size. For a New York City family of four, the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programOpinion 92-4
… cost is reasonable in relation to the benefits received by the district. You ask whether a fire district may expend … Fire districts have those powers expressly granted by statute and those powers necessarily implied therefrom … has implied authority to purchase equipment for use by its volunteer firefighters in connection with physical …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Longwood Central School District – Overtime (2021M-126)
… approved and documented overtime for non-instructional employees. Key Findings District officials did not … approve and document overtime for non-instructional employees. As a result, there is an increased risk that … (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was … Supervisor’s records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87DiNapoli Announces State Contract and Payment Actions for January 2017
… million with Tetra Tech Inc. for whale monitoring in the NYC Bight. $2.3 million to the Open Space Institute Land … III JV to replace the Kosciuszko Bridge in NYC. $395,000 to Skanska Koch Inc. to rehab the Gowanus …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Clarkstown Central School District – Time and Attendance Records (2017M-150)
… of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Opinion 92-43
… Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's … and Duties (necessity to obtain prior town board approval for purchases); (purchases governed by town board's policies … town board approval is required by the superintendent for purchases of materials for highway repair and improvement …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Examination of Superstorm Sandy Expenses
… Key Findings We found DHSES did not maintain sufficient records to show it received all the lights, heaters and … received, (ii) disposed of in a manner contrary to the State Finance Law, or (iii) was not recovered. This includes …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for … for appropriate District purposes, District officials did not use a competitive process to procure goods and services. … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Windsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal … to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family … in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefit