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Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony … with approximately 8,000 students and 983 employees. The District is governed by the Board of Education, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mVillage of Speculator – Claims Auditing (2017M-25)
… of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure … audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Croghan – Financial Management (2014M-340)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cornwall – Financial Condition (2014M-123)
… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Eggertsville Fire District – Financial Activity (2017M-27)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Elba - Real Property Tax Exemptions (2018M-261)
… property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 91 agricultural, … totaling $5.7 million that were not supported by adequate documentation. Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions remained …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. … Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Pocantico Hills Central School District - Procurement (2018M-187)
… Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187State Comptroller DiNapoli Releases School District Audit
… Chenango Forks Central School District – Nonresident Tuition (Broome and Chenango County) District officials did … adopt a clear and comprehensive nonresident admission or tuition policy. As a result, auditors could not determine … as a nonresident student and should have been billed tuition. In addition, some student records contained …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditContact Update for State Agencies
… changes and more. To help us reach the right individuals in a timely manner, we require designated staff in State agencies to use our Contact Update online service. … responsible for State agency payroll. To get started, log in with your username and password. New York State …
https://www.osc.ny.gov/contact-updateAccounts Payable Advisory No. 54
… Subject: Update – Voucher Mass Approval and Bulkload Requests Reference: Guide … Financial Operations (GFO), Chapter XII, Section 8.H – Voucher Mass Approval and Bulkload Requests Update: The … Guide to Financial Operations Chapter XII, Section 8.H. – Voucher Mass Approval and Bulkload Requests has been updated …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approval-and-bulkload-requestsOpinion 99-14
… have stated that municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … den 90 NY2d 802, 660 NYS2d 712). To fulfill its fiduciary duty, a governing board should take appropriate measures to …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Agencies Bulletin No. 1025
… to mail direct deposit advice statements directly to the employee. Affected Employees Employees enrolled in Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) Immediately Background At the request of many agencies, OSC is offering an option to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsOpinion 89-3
… Purchasing Memorandum No. CL-100). One requirement of OGS's rules is that "(p)urchases shall be made in accordance with … by large quantity purchases by the State (Governor's Bill Jacket, L 1942, ch 868, adding former State Finance … If material changes are made from the State contract's terms and conditions, the political subdivision is no …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-27
… -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health insurance for … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27IT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer … Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernOpinion 88-74
… Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … and maintenance of a war memorial building or monument is a public purpose. General Municipal Law, §72 contains …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 94-25
… at "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive board" of a fire company. You ask … or fire company, such as an emergency rescue and first aid squad, a fire police squad or the "executive board" of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Payroll Improvement Project Bulletin No. PIP-012
… the upgrade of the PayServ system to PeopleSoft version 9.2. Affected Employees All PayServ users are impacted by these … improve processing, and address stakeholder concerns, a variety of changes are planned as part of the upgrade. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-pay