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XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… is a contract let by the Office of General Services (OGS) for use by State agencies and other authorized users. State … can be found on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS … in the centralized contract. OSC approval is required for purchase orders and contracts valued at over $200,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsNiagara County – Court and Trust Funds (2015M-228)
… controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. … custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendation … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Genesee County – Court and Trust Funds (2014M-322)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mMitigation for Extreme Weather Conditions and Flooding
… (tracks). The LIRR developed an Operating Plan for Winter Storms and Other Contingencies (referred to as the WSOP). It includes standard operating procedures for winter, which are in effect annually from November 15 … in this book detail each involved department’s procedures for what is required before, during, and after all levels of …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingXV.4 Vouchers and Expense Reports – XV. End of Year
… For current End of Fiscal Year FYE deadlines and notices please visit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-vouchers-and-expense-reportsXVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of State Accounting Operations at … regarding the processing or payment of lapsing vouchers to the Bureau of State Expenditures Customer Service Help … contract transactions that will utilize lapsing funds to the Bureau of Contracts at (518) 474-4622. Please direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsTonawanda City School District - Procurement (2023M-108)
… to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… Results School officials have maintained adequate proof of residency records, accurately billed resident districts using the correct New York State Education Department (SED) rate and full-time …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Opinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Fund's Mission, Values and Investment Philosophy
… risk to generate stronger long-term performance and only do so where we are compensated by expected return. We …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… written contracts or pass detailed Board resolutions for all individuals and firms that provide professional services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Hammondsport Central School District – Investment Program (2024M-63)
… the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Opinion 91-34
… that the services involved in printing election forms do not fall within the professional services exception (see … services because the circumstances are not unforeseen and do not require immediate action which cannot await …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Ausable Valley Central School District - Claims Auditing (2018M-190)
… York State Education Law, Section 1724 (Education Law). District officials generally agreed with our recommendations … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have … State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-joint-district-2020-142.pdf