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Village of Blasdell – Purchasing (2017M-195)
… policy contains inconsistent requirements for quotes and does not address professional services or quotes above … but below competitive bidding thresholds. The Board does not consistently audit claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Victor Central School District – Information Technology (2016M-117)
… 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of Perinton in Monroe … Victor Central School District Information Technology 2016M117 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Phoenix Central School District – Financial Condition (2017M-96)
… because the Board funded them at year-end with surplus funds. Key Recommendations Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Develop a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mOtselic Valley Central School District – Capital Project (2015M-263)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of … Municipal Law. The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not … all capital project purchases are competitively bid as required by statute. Obtain and review budget-to-actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Wallkill Central School District – Financial Management (2015M-294)
… needed to cover expenditures. Review reserves to determine if the amounts reserved are justified, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Gowanda Central School District – Financial Management (2016M-368)
… to benefit residents. Review all reserves to determine if the amounts reserved are necessary and reasonable and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Willsboro Central School District – Financial Condition (2015M-362)
… District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Marcellus Central School District – Procurement (2016M-230)
… audit was to evaluate the District’s procurement practices for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 … by the policy. Key Recommendations Solicit competition for the procurement of professional services and document the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
Plattsburgh City School District Internal Controls Over Payroll 2013M74
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Overview – Information Technology Contingency Planning
… is a copy of electronic information that is maintained for use if there is loss or damage to the original. … part of IT contingency planning and often critical for restoring operations quickly and effectively following a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0How to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesDiNapoli: Fiscal Stress Remains Low Among Villages
… State Comptroller Thomas P. DiNapoli's Fiscal Stress … list of fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm Find out how … at Open Book New York . Track municipal spending, the state's 145,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … and cities in fiscal stress, visit: https://www.osc.state.ny.us/localgov/fiscalmonitoring/lists.htm To search the … System Search Tool could be found here: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For access to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdOpinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… District and the Portville Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Dryden Central … average of more than $1 million in each of these years. As a result, the district’s unexpended surplus funds, totaling …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1