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Holley Central School District - Procurement (2019M-7)
… whether District officials used a competitive process to procure goods and services. Key Findings The written … agreed with our recommendations and indicated they planned to initiate corrective action. … whether District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Opinion 90-43
… by the statute of limitations. 1 January 26, 1990 Gordon Hamilton, Supervisor, Local Assistance Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… his position and went on a spending spree with public money,” said DiNapoli. “It is alarming that my office … from the firemen's benevolent association. Snow used the money to pay his personal bills and admitted that he forged … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s duties are not … Finance Law when authorizing $220,000 of borrowing using a line of credit. Key Recommendations Establish compensating … whether they and officials complied with Law when using a line of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawVI.1.A Budgetary Chartstrings – VI. Budgets
… viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer For additional instruction on this topic, visit job aid SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … those efforts,” said New York State Commissioner of Health Dr. James McDonald. “This joint effort sends a clear message … its response, DOH officials outlined steps it is taking to address the audit’s findings. The agency’s response can be …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… ECMCC officials stated that this matter was subject to litigation, and the payments were the result of “an … estimate the discrepancy and settle this matter to avoid litigation. However, auditors found problems with these …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesEnterprise Charter School - Procurement (2019M-06)
Determine whether School officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Accounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersOpinion 96-15
… -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning and planning function) TOWN LAW, §§121, 138, 261: The … of the building inspector or from the town's planning and zoning activities is properly chargeable to the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15DiNapoli: Despite Challenges, Agriculture Among the Most Resilient State Industries During the Pandemic
… Agriculture in New York state paid close to $1 billion in wages and produced roughly $3.3 billion in gross domestic product in 2021, according to a report by … Agriculture in New York state paid close to $1 billion in wages and produced roughly $33 billion in gross domestic …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-despite-challenges-agriculture-among-most-resilient-state-industries-during-pandemicXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… the bidder and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder … party thereto certifies as to its own organization, under penalty of perjury, that the bidder has and has implemented a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOpinion 2007-3
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to “other compensation” when no … Whether the police chief is also entitled to reimbursement for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Government-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataConclusion – Travel and Conference Expense Management
… your organization; adoption of federal lodging, meal and mileage rates; the use of standardized forms by all travelers; clear …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion