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Port Jervis City School District – Financial Condition (2016M-319)
… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Hammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … not directly supervise the application of her signature on checks. Certain reserves had significant balances when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Corning City School District – Procurement (2016M-222)
Corning City School District Procurement 2016M222
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of Hartsville and Hornellsville within … software system and assigning access rights based on users’ job duties. Designate someone independent of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Chestertown Fire District – Claims Processing (2016M-387)
… supported, properly authorized and approved prior to payment and for valid District purposes for the period … Resolutions that the Board passed to approve claims for payment did not include information necessary to determine … the number and dollar amount of the claims authorized for payment. Key Recommendations Perform a thorough and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Travel Advisory No. 5
… GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseOpinion 94-25
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire … credit to be granted towards a year of firefighting service under a service award program for attendance at …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 95-12
… 11 does not include State or federally chartered savings banks. The term "national banking association", as used in … Law, §10, does not include federally chartered savings banks. You ask whether a municipality and an industrial … board of every local government to designate one or more "banks or trust companies" for the deposit of public funds, …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Compliance With Special Education Requirements – Evaluations
… this report.) The New York City Department of Education (DOE) – the nation’s largest school system – serves … services to approximately 190,000 of these students. The DOE is responsible for evaluating students to determine their … Reports) based on data in its Special Education Student Information System (SESIS), which the DOE uses to record and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 94-19
Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable issued in 1993 is chargeable to a countys debt limit
https://www.osc.ny.gov/legal-opinions/opinion-94-19XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial … Specifically, this section discusses document collection, imaging, verifying, and attaching. It also discusses handling … regulations; and Documents pertaining to land claims. IMAGING AND ATTACHING DOCUMENTS Imaging should be integrated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… at New York City’s two secure juvenile detention centers, do more to prevent contraband from entering the facilities … services at NYCs two secure juvenile detention centers do more to prevent contraband from entering the facilities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthState Contract and Payment Actions in March
… Community Supervision $4.8 million with 250 Fulton Avenue Realty LLC for lease space in Nassau County. $1 million with …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchResources and Responsibilities: New York State’s Environmental Funding
… decades later, DEC programs range widely, from managing fish and game populations and overseeing the extraction of … populations and issuing licenses to hunt, trap and fish. Overseeing mining and oil and gas extraction in the … environment and, with regard to resources such as fish and wildlife, to ensure that populations can be …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingPrivacy and Links Policy
… Information Law and Personal Privacy Protection Law, this policy explains the use of information which you provide to … appropriate identification. The address of the privacy officer is: Privacy Officer Office of the State Comptroller 110 State Street, …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 94-10
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … and operated on a townwide basis. A town and one or more villages may establish a joint townwide-village human … the portion of the town located outside a village, and one or more villages within the town. Article 12-D of the General …
https://www.osc.ny.gov/legal-opinions/opinion-94-10