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Red Creek Central School District – Financial Management (2020M-75)
… financial and capital plans. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Overview – When Employees Retire
… Employees must apply for retirement in order to start receiving their pension. To …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewDiNapoli Announces $114 Million of G.O. Bonds Awarded
… New York State Series 2019A Tax-Exempt General Obligation Bonds to Wells Fargo Bank, National Association, which … cost bid of 1.668079 percent in the competitive sale. The bonds are scheduled to be delivered on March 21, 2019. The net proceeds of the Series 2019A Bonds will finance projects authorized by the following bond …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Vendor File Advisory No. 1
… may be entered on Address Line 1 through the e-supplier portal when adding or editing addresses. If vendors have … (GFO), Chapter X, Section 3.A - Online Vendor Add Portal …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
Montezuma Volunteer Fire Department Financial Operations 2018M23
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not authorized in … as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Terryville Fire District – Treasurer’s Duties (2017M-136)
… of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Opinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning college entrance counselling and …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 96-3
… prohibited interest in a contract for environmental review and planning services between the village and either the trustee individually, or the firm of which the … the primary stockholder, to provide environmental review and planning services, if the contract is entered into after …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Management of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our initial report, … To determine the extent of implementation of the two recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followState Police Bulletin No. SP-179
… Purpose To notify agencies of a change in dues and agency shop fees. Affected Employees … in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. Effective Date(s) … Paychecks dated May 3, 2017 OSC Actions At the request of the PBA, OSC has implemented a change in dues and agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-179-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andSouth Otselic Fire District – Financial Activities (2022M-169)
… they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Lake Placid Central School District – Investment Program (2023M-94)
… Lake Placid School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address of … Fund and account from which purchased Quantity Method of acquisition Method of depreciation Estimated useful life …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… Description Functionality Role Mapping Advice NYF_AGY_PC_PROJECT_GUIDE Project Activity Guide Provides a user access to the basic … the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship with customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesTown of Decatur – Town Clerk (2020M-58)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not issue … received to the Supervisor or New York State Agriculture and Markets. The Board did not conduct or cause an annual …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58