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Accounts Payable Advisory No. 38
… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by the New York State … which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsAddison Central School District – Procurement of Professional Services (2023M-6)
… not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsOlean City School District – Reserve Funds (2022M-187)
… whether the Olean City School District (District) Board of Education (Board) and District officials properly … demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the … or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… pandemic, as the District moves to increased reliance on a remote learning environment and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122York Central School District – Network Access Controls (2022M-93)
… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Village of Red Hook – Information Technology (2020M-89)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and protect the Village’s IT systems against unauthorized … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… story. It is meeting the growing consumer demand for healthy, easy-to-prepare dinner options that arrive at your door, many created with fresh food from the Finger Lakes,” New York State … the New York State Common Retirement Fund partners with investment firms to invest in private New York …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… the after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and sensitive information (PPSI). Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andBarker Central School District – Payroll (2023M-19)
… Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … and necessary purpose. Perform a more thorough review of payroll during the payroll certification process. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official … Officers and employees often travel as part of their official …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionNewark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Retirement System Membership – Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … become members of the Retirement System. When you become a member, you must complete and file a membership application with the Office of the State …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membership