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Contract Advisory No. 16
… agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State … that Vendors use the correct Agency Business Unit and Department ID when submitting their Form B’s. Attention … that were issued from an OGS centralized contract and subject to OCS approval, the agency assigned OC number …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thOpinion 2006-10
… earned on the investment of general fund, town-wide and town outside village monies); (crediting proceeds from the lease of town and special district property) -- Deposits and Investments (crediting interest earned on the investment …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialEast Bloomfield Fire District – Financial Operations (2017M-154)
… District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario … agent does not provide the Board with required quotes and does not retain the documentation. The Board has not … the procurement policy to clearly require presentation and retention of price quotations or proposals and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Town of Waterloo – Board Oversight (2017M-110)
… The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is … Findings The Board has not established adequate policies and procedures governing separation payments. Separation … established. The Board did not establish policies and procedures governing the financial operations of the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Naples Central School District – Online Banking (2015M-143)
… Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and the Town of Springwater in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Penfield Central School District – Financial Management (2015M-162)
… is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which … for password management; protection of personal, private and sensitive information (PPSI); wireless technology; remote …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Village of Quogue – Justice Court (2015M-18)
… is located in the Town of Southampton, Suffolk County, and has a population of approximately 1,000. The Village is … a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… 30, 2024. District officials did not establish policies and procedures to ensure State aid was claimed for … homeless students. Officials also did not complete and maintain designation forms and submit them to the New York State Education Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidWilliamsville Central School District – Financial Management (2022M-193)
… with the public regarding the funding and replenishment of all reserves. Key Recommendations Develop budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Mexico Academy Central School District – Procurement (2023M-75)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition when purchasing goods and services as required by the District’s procurement … could not assure taxpayers that they procured goods and services in the most prudent and economical manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Clarence Public Library – Audit of Claims (2016M-355)
… expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… The Town of Willsboro is located in Essex County and has a population of approximately 2,025. The Town is … The Town did not have comprehensive written policies and procedures to provide adequate guidance and internal controls over transfer station receipts. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Clifton – Financial Management (2014M-217)
… The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. The Town is governed by … five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 … to ensure that the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Mayfield - Town Clerk (2016M-29)
… The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed … Key Findings The Clerk did not record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not complete monthly …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… with administrative rights. Establish written procedures for granting, verifying, changing and disabling network user … disabled in a timely manner. Establish written procedures for granting, verifying, changing and disabling non-student …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Edgemont Union Free School District – Information Technology (2024M-37)
… District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to … we reviewed all 665 nonstudent network user accounts and determined that District officials did not: Disable 34 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37SUNY Bulletin No. SU-228
… of the 2015 Chancellor’s Performance Incentive Payment and provide agency instructions for payments not processed … the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a $500 … using the following effective dates: Pay Basis Codes ANN and CYF – 07/01/15 Pay Basis Codes 21P and CYP – 08/13/15 Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentOpinion 90-10
… in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove … duty to trim or remove trees) TOWN BOARDS -- Powers and Duties (conservation advisory councils and conservation …
https://www.osc.ny.gov/legal-opinions/opinion-90-10