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Sandy Creek Central School District – Reserve Management (2023M-43)
… from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement contribution reserve without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Yorktown - Information Technology (2020M-16)
Determine whether officials ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/yorktown-2020-16.pdfTown of Haverstraw - Information Technology (2019M-125)
Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use.
https://www.osc.ny.gov/files/local-government/audits/pdf/haverstraw-2019-125.pdfTown of Queensbury - Information Technology (2018M-224)
Determine whether officials ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/queensbury-2018m224.pdfVillage of Mayville – Online Banking (2020M-150)
Determine whether the Village of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mayville-2020-150.pdfPrompt Payment Interest Report FY 2022-2023, May 2023
For State Fiscal Year (SFY) 2022-23, agencies paid vendors $4,087,280 in interest, an increase of $3,081,904 (approximately 307 percent) from SFY 2021-22.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2022-23.pdfNot-For-Profit Prompt Contracting Annual Report - 2015 Calendar Year
As this report shows, we are at last seeing signs of improvement in NFP contracting, but much work remains to be done.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2015.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45) 180-Day Response
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45-responses.pdfOpinion 90-14
… discretion, might think desirable or convenient, no matter how oppressive or discouraging they might in fact be for …
https://www.osc.ny.gov/legal-opinions/opinion-90-14State Agencies Bulletin No. 2303
… 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 SUNY ORP and VDC members are … record keeper to calculate the 2025 two-year look back contribution rates. * *The Multi-Vendor Coordinator, … change is needed. The Savings Plans page must be updated for members with a Payroll Status of Active, Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Oversight of Public Water Systems (Follow-Up) (2019-F-34) 30-Day Response
To determine whether the Department was providing effective oversight of the State’s PWSs to ensure water was suitable for people to drink.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f34-response.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfOpinion 91-47
… SURROGATE'S COURT PROCEDURE ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters testamentary filed … fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). You have asked our opinion with respect to the … of a lifetime trust, may file objections showing his interest in the estate and stating one or more legal …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Accounts Payable Advisory No. 27
… has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Contract) Date services are completed. Contract payments Payment dates specified in contract; if none specified, then …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateState Agencies Bulletin No. P-911
Change in Reports Distribution to Ropes
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-911.pdfPoughkeepsie City School District – Information Technology (2019M-166)
… against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its … were not provided with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Village of Menands - Justice Court Operations (2019M-185)
… intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 … reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the ensuing month. Key Recommendations Ensure all deposits …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Opinion 91-5
… This opinion represents the views of the Office of the State … CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous … of every municipal corporation by General Municipal Law, §30 (Opn No. 79-124, supra ). Similarly, town local laws, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5