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Opinion 98 - 19
… Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts … (need for in fire district for installment purchase contract) GENERAL MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Niagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations which were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Hiring Public Retirees – When Employees Retire
Summary of laws governing postretirement public employment Sections 211 and 212 retiree earnings limits restoring membership and reporting retirees
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesCreditable Service – State Police Plan
… Conservation; Police officer or member of a police force or department of a State park authority or commission; … New York State Office of General Services Capital Police force; Police officer or member of a police force or department of an organized police force or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of … Niagara State Park are also located in the Town. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica … Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed seven-member … Upper Mohawk Valley Memorial Auditorium Authority Procurement 2015M304 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… complete list of BU values; the RPT_SW_BUS_UNIT Reporting Tree, which supports the roll-up of BUs by branch of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuYork Central School District – Network Access Controls (2022M-93)
… adequate. Specifically: District officials did not comply with Board policy to ensure adequate network access control … had 139 unneeded network user accounts and one account with unnecessary network administrative permissions. … Key Recommendations Ensure officials enforce compliance with the data, network and security access policy. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Olean City School District – Reserve Funds (2022M-187)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … established the District’s nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… School District (District) officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District … without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the last five …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Enrolling Members – Membership and Enrollment
… Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your … Dashboard” button to begin the enrollment process. Once you complete the enrollment process, an Enrollment … Rate” link. As part of the enrollment process, you will need to select a job code that best describes the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the … from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Agencies Bulletin No. 2022
… the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the … extender bill is not passed by 10am on Monday, April 11, 2022. Affected Employees: Executive Branch* employees paid on … until the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… Just one of seven state agencies responsible for licensing or contracting with employment service providers — …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… disbursements. Review monthly analysis reports from the bank, along with monthly account reconciliations. … reserves and other balances that could be invested longer term in investments allowable by law. Accelerate Collection … term). Establish a formal investment policy, if you haven’t already, to guide your local government or school district …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Purpose of Audit The purpose of our audit was to evaluate the … Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board of … the 2012-13 fiscal year, the School paid the Foundation a fee of $32,218 to become a member of the charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Churchville-Chili Central School District – Financial Management (2015M-354)
… Background The Churchville-Chili Central School District is located in four towns in Monroe County. The District, … operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board