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Accounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE expedite our review and … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsLake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly … lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The … not develop and implement procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167West Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52DiNapoli: Fiscal Stress Remains Low in Villages
… . In September, his office will release scores for calendar year municipalities, which includes all counties, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesState Comptroller DiNapoli Releases School District Audits
… DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually … them in January 2022. BOCES lacked adequate procedures to ensure the administrator returned all forfeited funds from … question whether the change orders may have been split to avoid having to seek competitive bids for the additional …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… is more important than her sincere and tireless concern for the more than one million New York state workers, retirees and families who rely on the Fund for financial security," DiNapoli said. "Since Vicki joined … one of the largest and best in the country. I thank her for her contributions and wish her the best," DiNapoli added. …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… appointed its President, in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice … Board President to sign District checks as the primary and sole signatory. Develop a formal, written disaster recovery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingState Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Caledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Minority- and Women-Owned Business Enterprises (MWBEs)
… MWBE directory where State agencies and vendors looking for subcontractors can reach out to you. You won’t be subject to the State’s competitive bidding requirements for procurements under $200,000. You’ll be more likely to be … to help you find the State bid opportunity that’s right for you and your business. Note that even if your business is …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesAlden Central School District – Financial Management (2016M-372)
… to review the District’s financial management practices for the period July 1, 2012 through September 2, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $33.9 … and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 1923
… in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park Police, … by the Police Benevolent Association of New York State, Inc. (PBANYS) are affected. Effective Dates Effective … State Agencies Bulletin No 1923 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingEllicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of … 28, 2018. Today’s announcement does not include scores for the dependent school districts in the “Big Four” cities … a list of school districts designated in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressSyracuse City School District – Information Technology (2025M-129)
… accounts and develop and adopt an information technology (IT) contingency plan? Audit Period July 1, 2024 – May 16, … officials must manage network user accounts and create IT contingency plans to help protect personal, private, … to add new users and change passwords and permissions. IT department officials initiated corrective action during …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … The district’s tentative budget complies with the property tax levy limit. Cortland City School District – Budget Review … The district’s preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0