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Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mShoreham-Wading River Central School District – Capital Assets (2025M-23)
… value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 assets with a combined … of $233,9451 to locate them to confirm that they were in the District’s possession and properly tagged. While we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… the Audit Area Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other structures. In the Town, property owners may submit an application to the … and installation fees totaling $22,800. The Superintendent in office during the audit fieldwork was appointed on August …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… the District’s financial condition? Audit Period July 1, 2019 – April 8, 2024 We extended the audit scope period … $45.1 million (19 percent), from $227.2 million to $272.3 million. The reserve fund balances averaged $58.5 million … 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law (Education Law) and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … claims were supported and for valid and legal purposes. In addition, the lack of a claims audit increased the risk … one Board member. 13 claims totaling $27,162 were paid in advance of audit and approval prior to the monthly Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Newburgh Enlarged City School District – Financial Management (2025M-32)
… districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… financial information to ensure revenues and expenses are in line with the operating plan. For the calendar year 2024, … do not effectively address the continued decline in handle and increase in expenses, the Corporation may not be able to meet its …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementOpinion 2008-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to … The school board member, however, should not participate in school board discussions or decisions relating to gifts … 800 (3), a municipal officer or employee has an "interest" in any "contract" with his or her municipality if the officer …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Homeless Services Housing Needs Assessment (Follow-Up)
… as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOversight of Homeless Shelters (Follow-Up)
… as of February 2025, of the eight recommendations included in our initial audit report ( 2018-S-52 ). About the Program … the New York City Department of Homeless Services (DHS) in the operation of these programs. OTDA oversees the State’s … compliance with applicable rules and regulations. In general, shelter facilities must be maintained in a good …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followOpinion 89-3
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County … or substantially vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment … clause allowing political subdivisions to participate in the contract award. You state that the State contract, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 92-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … not-for-profit agency does not have a prohibited interest in a contract between the county and agency, but must disclose any interest in such a contract pursuant to General Municipal Law, §803 …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 95-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (as … other districts and/or municipal corporations. This is in response to your letter inquiring whether the … provisions governing activities of certain districts in Nassau County, we will respond to your question with …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 93-23
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 563
… Purpose To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of … in certain bargaining units to contribute to the various SUNY Foundation Deduction Codes listed below. Affected … S8, S9, SA, SD, SG, SK, SS, SN, SR, SY, TD. Background The SUNY Charitable Giving Campaign to be started in May 2005 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesOpinion 91-47
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to … charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly … for a fee of $60 with respect to an "objection or answer in any action or proceeding other than probate." Other …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… issue of outstanding bonds. Among the requirements imposed by the Local Finance Law ( Sections 90.00 and 90.10 ) is that … the terms and conditions of all notes and bonds sold by certain public authorities at p …
https://www.osc.ny.gov/debt/approvalsEstablishing the Standard Work Day – Legacy Reporting
… represent the amount of time per day a full-time employee in that title would be required to work. You must establish a … drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayReal Property Tax Cap - School Districts
… Property Tax Cap Filers [pdf] Guidance Official Guidance from the State Education Department February 18, 2016 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts