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State Agencies Bulletin No. 1901
… to inherent danger by virtue of unavoidable proximity to live vehicular traffic within the highway Rights-of-Way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020Lump Sum Payments – Legacy Reporting
… which you complete in connection with the calculation of a retirement benefit. Report up to 30 days of unused vacation paid at retirement or termination for Tier 1 members with a date of … Production Bonus Reportable Reportable Reportable Retirement Bonus/Termination Pay (for time not worked or …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsSecurity Self-Assessment – Information Technology Governance
… if applicable. If all computer users were provided with IT security training but that training occurred six … as well. Some questions are followed by a suggested step you can take to verify and better understand the answer … reasonableness (i.e., does the inventory make sense given what you know about the local government or school and its …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… audit was to determine whether extra-classroom activity funds were adequately safeguarded and cash collections and … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
Village of Clinton Financial Management 2014M316
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … including notices of public meetings, information as to the structure and function of village government, … a village, at village expense, may publish a newsletter to be distributed to village residents. Section 89(71) of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Selected Safety and Security Equipment at Train Stations
… As of June 8, 2017, SIR had 199 Closed Circuit Television (CCTV) cameras, 42 stand-alone cameras, and 43 Customer … and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and digital video recorders (DVRs). The CCTV system is not publicly broadcasted, but is monitored, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain an inventory of information assets (i.e., data) that classifies the data according to its … protect their IT resources, including data, if they do not know what resources they have and where those resources …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Comptroller DiNapoli Releases Municipal & School Audits
… the general fund’s unrestricted fund balance exceeding the 30% maximum limit for the past three fiscal years. The board …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsOperational Advisory No. 7
… and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and … were established in the system. This information is used for many purposes during day-to-day operations including … and email it to [email protected] no later than Friday, 10/11/13 . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateVillage of Ellicottville – Procurement (2016M-426)
… 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New … Yorktown Central School District Procurement and Claims Processing 2017M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Audit The purpose of our audit was to examine the District’s financial operations for the period January 1, 2009 through … The Board failed to properly segregate the Treasurer’s duties or establish mitigating controls. Because the Board … accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276