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Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central School District is located in the Towns of Huntington and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Ellicottville Central School District - Information Technology (2019M-14)
… Findings District officials did not provide IT security awareness training for individuals who used District IT … Key Recommendations Provide periodic IT security awareness training. Provide adequate oversight of employee …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Accounts Payable Advisory No. 35
… approval. … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOverview – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) is an independent, nonprofit, non-governmental … reporting standards for state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , …
https://www.osc.ny.gov/retirement/employers/gasb/overviewOpinion 2002-14
… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… LAW, §§9104, 9105: An emergency rescue and first aid squad within a village fire department is not entitled to … law. You ask whether an emergency rescue and first aid squad within a village fire department is entitled to receive … or fire department, an emergency rescue and first aid squad may be organized either within a fire company or as an …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for … a member of a fire company of a fire district fire department. A board of fire commissioners, however, may … and is in the best interests of the fire district ( id .; NY Const, art XIII, §1; Rathbone v Wirth , 150 NY 459; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … made to such authority or commission by the state of New York or by any political subdivision thereof shall not be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of … to Financial Operations REV. 04/23/2019 … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… reports that detail facility discharge data. DEC monitors compliance by analyzing these reports, conducting periodic … excessive discharges did not include a report of non-compliance as required. In one case, DEC conducted an … report. Audit Department of Environmental Conservation: Compliance with the Sewage Pollution Right to Know Act and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… and Article 7.18 of the 2019-2023 Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… rely on foreign-born workers to keep businesses going, but we’ve seen a decline in this workforce when compared to the … from other countries to live and work in the U.S. legally if fleeing war or a natural disaster, but in late 2017, the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… $500,000 for the fire department, an increase of $250,000. If officials cannot reduce 2023 overtime expenditures, the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… both agreed to DiNapoli’s request that they find ways to increase their use of renewable energy. DiNapoli filed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… State tax collections totaled $18.6 billion in the first quarter of the new fiscal year, $1.2 billion less than … Overall tax collections totaled $18.6 billion through the first quarter, representing a decline of $1.2 billion or 6.1 … last year. All Funds spending totaled $41.1 billion in the first quarter of the fiscal year, approximately $3.1 billion …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… unnecessary or inappropriate access to those systems. We identified 367 user accounts with access to six OCFS … those systems, as required by NYS IT policy and standards. We encountered significant delays during our audit due to a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsCost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … counties may offer workers' compensation coverage to local governments located within the county. Monitor Your … or other appropriate official should review your bill to assess the accuracy of your employees' job classifications …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Agencies Bulletin No. 818
… and collaborative efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security Administration (SSA) … The sample letter can be used as a guide. Agency payroll offices must retain a copy of each letter and any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statements