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Comptroller DiNapoli Releases School Audits
… (Suffolk County) District officials have established a comprehensive purchasing policy. As a result, the district … valued at $91,704 were either not tagged or the asset tag information on the tag did not agree with the accounting records. ### For …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Opinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … squads shall be composed of volunteer firefighters "who are members of such departments or companies". Based on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-22DiNapoli Announces Sale of General Obligation Bonds
… the following voter-approved bond acts: Clean Water/Clean Air (1996), Environmental Quality (1986), Environmental Quality (1972), Rebuild New … the following voter-approved bond acts: Clean Water/Clean Air (1996), Environmental Quality (1986), and Rebuild and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsArea #9 – Wireless Network – Information Technology Governance
… Although wireless environments and their related security systems can be quite complex, local government and school … written policies and procedures; Determining the optimal number, physical location and broadcasting power of wireless access points; Maintaining an inventory of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … approximately $15.5 million. Key Findings The City did not properly award all contracts and has not annually … by the Council President as required by the Charter, but rather by the City Manager. We found exceptions with the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Wainscott Common School District – Financial Condition (2013M-268)
… Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The District's budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
South Colonie Central School District Internal Controls Over Timekeeping Procedures 2013M298
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hamburg Central School District – Capital Project (2014M-129)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 through March … were not properly informed prior to voting on the Project proposition. Certain items in the Summary were not … and site work contracts, which was not part of the Project’s original scope. The Board President did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… was to examine the District’s financial condition and capital improvement project expenditures for the period July 1, 2009, to December 11, … approximately $2.7 million in professional services for a capital improvement project (CIP), as required by the … Fairport Central School District Financial Condition and Capital Improvement Project Expenditures 2013M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The Village is … elected Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2010-11 … For the fiscal year ended May 31, 2011, the Board reviewed and authorized only 12 abstracts with 573 claims out of 146 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … 352 housing units. The Authority can also issue vouchers for 188 additional units under the Section 8 program. The … representatives elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… to present accurate and reliable financial information on a regular basis. As a result, the sewer fund’s financial … Town officials did not adopt realistic budgets based on historical or known trends for the Town’s three sewer …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Slaterville Springs Fire District Internal Controls Over Financial Operations 2013M315 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialEligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age … between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingAccidental Disability – Article 14 Benefits
… Eligibility You may be eligible for an accidental disability retirement benefit if: You are … negligence. There is no minimum service requirement for an accidental disability retirement benefit. The Benefit … with your power of attorney may file your Application for Article 14 Disability Retirement Benefits (RS6411) with …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disability