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State Comptroller DiNapoli Releases School District Audits
… the following school district audits were issued. Mount Pleasant Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userChanging Employers – Membership and Enrollment
… the consequences to their NYSLRS membership For example, ERS sheriff or correction officer service is generally not … or 25-year retirement plan but makes them eligible to join ERS under a regular retirement plan, they can join ERS and transfer their membership and service credit from …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersSackets Harbor Central School District - Information Technology (2019M-208)
… not: Establish written procedures for password management, wireless security, remote access and managing user access … Adopt comprehensive procedures over password management, wireless security and remote access. Develop procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot Central School District - Financial Management (2019M-180)
… its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned … and conditions under which each fund’s assets will be used or replenished. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Grand Island - Information Technology (2019M-34)
… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Saranac - Cash Management (2019M-32)
… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … special education students, resulting in one district of residence being overbilled by more than $161,000 in the … a provision to periodically update and verify the proof of residence. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingHerkimer County Community College - Procurement (2019M-186)
… do not address the solicitation of competition for professional services and insurance. The College purchased goods and services totaling $474,514 and professional services totaling $702,016 without seeking …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. Background The Orient Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Changes in Fiduciary Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Fiduciary Net Assets Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds … 80,000 Municipal bonds 6,528,019 Corporate bonds 16,320,047 Corporate stocks … NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ 80,776 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Join Our Investment Team
… which include: Comprehensive health, dental and vision insurance package options Generous paid time off A … which include comprehensive health dental and vision insurance package options …
https://www.osc.ny.gov/common-retirement-fund/employmentOpinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… as its attorney, is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member … if the consideration under the contract were paid into the partnership and if, under the terms of the partnership, the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… in general terms, the Governor’s priorities for the coming year, alerts the agency management to expected fiscal … agency programs at current levels in the new fiscal year. In November, the State Budget Director conducts … by mid-January – or following a gubernatorial election year, by February 1 – the Governor submits the Executive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… CONSTITUTION, ARTICLE VIII, §1; PUBLIC OFFICERS LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the … of Brookhaven , 247 AD2d 109, 678 NYS2d 377; 1990 Opns St Comp No. 90-47, p 104; see also, e.g., Corning v Village … of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand jury …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… the authority of a town board to require that a property owner in a water district connect to the water district water … a village. The contract with the village provides that the owner of this property must purchase all its water from the village unless the owner develops a private, on-site water supply. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Town of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208