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Opinion 97-6
… maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … equipment and all other costs not included within the meaning of system costs shall be a municipality expense" … of surcharge money for the purposes set forth therein ( id .). Chapter 309 of the Laws of 1996 amended section 301(8) …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Whitesville Central School District – Financial Management (2016M-313)
… through April 8, 2016. Background The Whitesville Central School District is located in the Towns of Independence and … Whitesville Central School District Financial Management 2016M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Opinion 91-47
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … other than probate and the fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). You have asked our … §1410. As an objection pursuant to §1410, the fee is fixed at $120, as directed by SCPA, §2402(10)(ii). In our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-91-47East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Brentwood Union Free School District – Information Technology (2023M-83)
… pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) … users with information technology (IT) security awareness training and implementing an IT contingency plan. Key … network user accounts, provide IT security awareness training as required by a Board-adopted policy or implement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… and their dependents. NYSHIP’s primary health benefit plan is the Empire Plan. UnitedHealthcare (United) … procedures). Ambulatory Surgery Centers (ASCs) are health care facilities focused on providing same-day surgical care. To help control costs, certain in-network ASCs have …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime. … to adhere to the Facilities Department’s procedures could result in the employees working unnecessary overtime. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeNorthern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Comptroller DiNapoli Releases Municipal Audits
… to protect critical financial data. Village of Harriman – Water Department Billing (Orange County) Village officials … late fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one commercial customer received …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsUtica City School District – Financial Condition (2013M-341)
… our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2013-14 fiscal year are $138.8 million. Key Findings … from the prior year, the District has very little cushion for managing unforeseen events. To meet short-term cash flow …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Montauk Union Free School District – Financial Condition (2016M-168)
… expenditures, fund needed reserves and reduce property taxes. Ensure that the District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke … schools in operation in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Richfield Springs Central School District - Fixed Assets (2019M-140)
… be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Available Pension Payment Options – State Police Plan
… provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments … option will provide you with a reduced monthly benefit for your lifetime. When you die, the unpaid balance of your … when you die. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… or adjustments needed to correct vouchers that used an interagency vendor id (beginning with ‘042’) must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… rights. Groenwegen graduated from the Boston University School of Law and the State University of New York at Albany. … to the Independent Review Commission of New York’s law school deans for review and approval or denial to serve on …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfMadison Central School District – Procurement of Professional Services (2015M-322)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mPenfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdf