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Franklin Square Water District – Life Insurance Policies (2013M-127)
… life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, … Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the … employee, except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental … model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an increased accountability by the governmental units. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 91-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural … -- Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-26State Comptroller DiNapoli Releases School District Audits
… Dansville Central School District – Information Technology and Non-Instructional Employee Leave Benefits (Livingston … does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … property loss and liability, and insurance reserves with balances totaling $3.5 million are overfunded and may be …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 … $597,410 were approved without evidence of compliance with competitive bidding requirements or the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… a user access to the basic elements needed to create and maintain projects and the relationship with customer contracts. None NYF_AGY_PC_PROJECT_GUIDE_MNT … access to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesQuality of Internal Control Certification
… the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and … State agency and public authority to certify compliance with the Internal Control Act by April 30 of each year by …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationGreene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six members who … of interest. Members of the Board served conflicting roles with businesses that received benefits from GCIDA. This …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementAmherst Central School District –Financial Condition (2016M-167)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools with approximately 2,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Walden Fire District No. 2 – Purchasing (2017M-204)
… was to determine whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Walton Central School District – IT Asset Management (S9-22-24)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … Ten Chromebooks could not be physically located (one with a purchase price of $228 and nine with combined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… community-based agencies to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For eight of nine …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools with approximately 985 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Accounts Payable Advisory No. 4
… Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - Selecting the Appropriate … service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice Number … to Verizon for landline services, please refer to the GFO, Chapter XII, Section 6.Z- Processing Payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesFreeport Union Free School District – IT Asset Management (S9-22-10)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school with approximately 475 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Unified Court System Bulletin No. UCS-192
… automatic processing. Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Effective Date(s) 03/28/13 for … Compensation to examine, evaluate and make recommendations with respect to adequate levels of compensation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-192-april-2013-salary-increase-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-202
… automatic processing. Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Background Chapter 567 of the Laws of … Compensation to examine, evaluate and make recommendations with respect to adequate levels of compensation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-202-april-2014-salary-increase-judges-and-justices-unified-courtAccounts Payable Advisory No. 44
… Agencies to pay vendors electronically (ePayments). In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also … confirm whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsEast Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates nine schools with approximately 7,200 students, is governed by an elected … three-year period. The workers’ compensation reserve fund and the unemployment insurance reserve fund are overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332