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Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extra-classroom activity funds were deposited complete and in a timely manner, and whether all disbursements were properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-229.pdfLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented cost-effective measures to control expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/livingston-manor.pdfHoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosick-falls-2019-159.pdfSullivan West Central School District - Retiree Health Insurance (2019M-196)
Determine whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly billed.
https://www.osc.ny.gov/files/local-government/audits/pdf/sullivan-west-2019-196.pdfPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
Determine whether the Board provided adequate oversight of procurement and claim processing.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-16.pdfFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-edward-2019-245_0.pdfFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-edward-2019-245.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/shelter-island-2020-23.pdfFiscal Stress Monitoring System 2019 Summary List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2019-schools-summary-list.xlsxOpinion 2005-7
… that, as a rule, the function of collection and custody of public funds are duties that are attended with a high degree of public trust and, therefore, in the absence of express … generally provides that, under certain circumstances, a public corporation, including a town (Environmental …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-20
… pursuant to the provisions of article thirty of the public health law" (General Municipal Law, §122-b[1][f]; see also, General Municipal Law, §122-b[1-a][a],[b]; Public Health Law, §3001[6],[7]). Pursuant to section 122-b, … p 137; 1981 Opns St Comp No. 81-335, p 365; see also Public Health Law, §3003[4]). As to the collection of fees by …
https://www.osc.ny.gov/legal-opinions/opinion-91-20New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… The Fund is primarily a passive index investor in the public equity markets and its size gives it a prominent voice … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… CONSUMER PROTECTION BOARD 0420000015 CPI01 COMMISSION ON PUBLIC INTEGRITY 0420000016 CQC01 QUALITY CARE & ADVOCACY … OF CORRECTIONAL SERVICES 0420000033 DPS01 DEPARTMENT OF PUBLIC SERVICE 0420000034 DSP01 DIVISION OF STATE POLICE … FOR PREVENTION OF DOMESTIC VIOLENCE 0420000064 PER01 PUBLIC EMPLOYEE RELATIONS BOARD 0420000065 PRK01 PARKS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersVI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the … Fund Chartfield Ranges by Fund Type – Budgetary Basis Fund Type – Budgetary Basis Range General 10000-19999 Special Revenue 20000-24999 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsOpinion 90-25
… HYDRANTS -- Fire Districts (authority to contract for) PUBLIC CONTRACTS -- Approval (effect of failure to obtain … doctrine of ratification. As a general rule, whatever acts public officials may do or authorize to be done in the first … authorizes the board of fire commissioners, after a public hearing upon notice, to establish within the district …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Holley Central School District - Procurement (2019M-7)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Averill Park Central School District - Payroll (2018M-255)
… Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify … deposits, and document his review date. Continue to use payroll change reports. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave pre-approval requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District … that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials established controls to ensure online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21