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Opinion 96-6

… PUBLIC CONTRACTS -- Policies and Procedures (applicability to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, … matter affecting the insurance agency. This is in reply to your request for our opinion concerning a potential … supervisor through the agency, which results in payments to the supervisor of approximately $5,000 per year. The …

https://www.osc.ny.gov/legal-opinions/opinion-96-6

Niagara Charter School - Information Technology (2018M-172)

… and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

A Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption

… September 11, 2001, or the thousands of people who helped in the rescue, recovery and cleanup efforts at the World Trade Center. From Ground Zero to the Fresh Kills Landfill, men and … about the benefits described here, please contact our Call Center . Sincerely, Thomas P. DiNapoli State Comptroller …

https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoli

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… internal controls over service provider agreements for the period of January 1, 2012 through October 7, 2013. …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80

Three Town Fire District - Board Oversight of Financial Activities (2018M-106)

… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106

State Police Bulletin No. SP-179

… OSC has implemented a change in dues and agency shop fees for employees in Bargaining Units 07 and 17. The new rates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-179-police-benevolent-association-pba-new-york-state-troopers-inc-dues-and

Westfield Academy and Central School District - Financial Management (2018M-67)

… limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Hubbardsville Fire District - Board Oversight (2018M-107)

… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Village of Canastota - Board Oversight (2018M-256)

… Clerk-Treasurer’s work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Woodgate Volunteer Fire Department – Financial Controls (2014M-120)

… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m

Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)

… 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. The District’s general fund 2014 budget …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… of acquisition Method of depreciation Estimated useful life Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code Historical code …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)

… to create and maintain projects and the relationship with customer contracts. None NYF_AGY_PC_PROJECT_GUIDE_MNT Project … ‘Open’ status, maintain projects and the relationship with customer contracts. This user will be able to create a … of funds distribution and association with a customer contract. NYF_AGY_PC_PROJ_UPLOAD Project Spreadsheet Upload …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-roles

Lake Placid Central School District – Investment Program (2023M-94)

… Audit Objective Determine whether the Lake Placid School District (District) officials developed and managed a comprehensive … manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and Support Services …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

South Otselic Fire District – Financial Activities (2022M-169)

… – pdf] Audit Objective Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169

Management of Energy Consumption (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-follow

Rocky Point Union Free School District – Overtime (2021M-80)

… to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80

New Paltz Central School District – Payroll (2021M-45)

… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45