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Opinion 92-43
… discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway … Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town board's … interests of the taxpayers of the political subdivision or district, to facilitate the acquisition of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-92-43North Salem Central School District – Time and Attendance (2016M-209)
… not establish policies and formal written procedures over payroll timekeeping to ensure that employees’ leave and work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Longwood Central School District – Overtime (2021M-126)
… (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-126Examination of Superstorm Sandy Expenses
… we sought to determine if the Division of Homeland and Security Services (DHSES) conducted appropriate … response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … the election was over, DHSES distributed some of this equipment to additional locations (e.g., firehouses) for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesDiNapoli Announces State Contract and Payment Actions for January 2017
… financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities … playing field is level and taxpayers get the best value for their money. These independent audits also help ensure … The Comptroller's office averaged eight days for contract reviews in January and two days to audit …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Operational 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-datesDiNapoli Releases July Cash Report
… $1 billion higher than originally forecasted, according to the monthly state cash report issued today by New York … nature of billions of dollars in settlement proceeds, it is important to closely monitor results as the year …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Chapter IV – Accounting Codes – Uses and Descriptions contains information and details regarding State accounting codes. This chapter provides useful information to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureWindsor 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.pdfClarkstown 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-150Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) … officials raised in their response. … Determine whether Mount Pleasant Cottage Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district corporation of the State, distinct and … developed. Reconcile the District’s bank accounts to the accounting records on a monthly basis. Require the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… released a statement today after the arrest of Muge Ma following a joint investigation by his office, United … because of the pandemic, Muge Ma allegedly pretended to work for the government to obtain life-saving medical … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamAccidental 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-benefitAccidental Death Benefit – Career Plan
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts … agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58