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Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials … project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Marcellus Central School District – Online Banking (2020M-66)

… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Honeoye Central School District – Payroll (2015M-277)

… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277

Lake Pleasant Central School District – Claims Auditing (2021M-202)

Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdf

Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)

Determine whether fixed assets were recorded and properly accounted for.

https://www.osc.ny.gov/files/local-government/audits/pdf/union-free-tarrytowns.pdf

Former Avon Police Chief Pleads Guilty to Stealing Federal Funds

… U.S. Attorney Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, … Thomas P. DiNapoli . "My thanks to U.S. Attorney Ross and the FBI for ensuring he is held accountable.” “As …

https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-funds

Opinion 94-18

… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for … FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department) … take steps to ensure that the conveyance is upon the best or most beneficial terms to the village (see, e.g., 1994 …

https://www.osc.ny.gov/legal-opinions/opinion-94-18

State Contract and Payment Actions in December

… Technologies Corp. to replace the bridge on Route 33A over Black Creek in Monroe County. $1.6 million with Arold … Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. New York State Thruway … $13.4 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.3 million to HNTB New York Engineering …

https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-december

South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school … controls. The Business Manager told us he has not prepared a reconciliation of the estimated premiums to the actual …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance

Lancaster Central School District – Financial Management (2022M-37)

Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdf

Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)

… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-management

Opinion 93-20

… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require that checks … authorizes the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or …

https://www.osc.ny.gov/legal-opinions/opinion-93-20

Rye City School District – Payroll (2024M-2)

… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether Rye …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)

… Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors. Assessors granted … apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. Ensure all applicants provide …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islip

Opinion 90-27

… of a village located within the town are authorized to establish a joint fire district by resolution subject to a … discontinue the operation of its fire department. You ask how the town and village may proceed to establish a joint … 1990 James M. Steele, Supervisor Town of Avon … Concerning how the town and village may proceed to establish a joint …

https://www.osc.ny.gov/legal-opinions/opinion-90-27

Liberty Central School District – Financial Operations (2016M-25)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Cassadaga Valley Central School District – Financial Condition (2013M-249)

… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249

Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)

… of Audit The purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices