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Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy … complied with New York State General Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with approximately 8,000 students and 983 employees. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mNyack Union Free School District – Reserve Funds (2014M-185)
… Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected seven-member Board of Education and operates five schools with approximately 2,950 students. … Key Recommendation Routinely review reserve fund balances and determine if reserves are funded at appropriate levels …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185State Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… the heart of our democracy, free and fair elections. Let us remember those who put their lives on the line that day … the second anniversary of the January 6 2021 attack on the US Capitol …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background The Rotterdam-Mohonasen … over the claims processing function that allow claims to be audited in a timely manner and in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Village of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Cornwall – Financial Condition (2014M-123)
… The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is … did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear financial and capital plans. Key Recommendations Address declining fund …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Contact Update for State Agencies
… changes and more. To help us reach the right individuals in a timely manner, we require designated staff in State agencies to use our Contact Update online service. It allows them to provide and maintain …
https://www.osc.ny.gov/contact-updateIT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernOpinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … roll by the county equalization rate established for that roll. 1979 Opns St Comp No. 79-833, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 2002-2
… after entitlement age. A service award program, however, should not be structured so as to permit a participant to … whether to offer this feature, local government officials should carefully evaluate the impact on both program cost and … direction, we believe that a service award program should not be structured so as to permit a participant to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… after entitlement age. A service award program, however, should not be structured so as to permit a participant to … whether to offer this feature, local government officials should carefully evaluate the impact on both program cost and … direction, we believe that a service award program should not be structured so as to permit a participant to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 821
… who have a Pay Basis Code of CAL or 21P may elect to work in the summer, either in their same or a different … are paid on an hourly basis for their Summer Session work. Employee Status Contracts for 21P teachers will end on … and is not working Summer Session and will not return to work in the Fall of 2008, the agency must process a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/821-procedures-processing-2008-institution-teachers-summer-session-paymentsOpinion 94-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the General Municipal Law does not authorize credit to be granted towards a year of firefighting service under a … company". The service award statute does not define what is meant by "official meetings of [a] volunteer fire company" …
https://www.osc.ny.gov/legal-opinions/opinion-94-25State Agencies Bulletin No. 1921
… are affected. Background Chapter 55 of the Laws of 2021, which implements the 2015-2019 Agreement between the … OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or older in … checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked to fill out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefing