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Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… for Elected and Appointed Officials (RS2417-A) . Here is a sample Resolution you can use as a guide if you need … regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected or appointed office is established. Prior to presenting the Resolution to the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionSouth Huntington Union Free School District – Financial Condition (2016M-132)
… Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The … operates three schools with approximately 6,000 students, is governed by an elected seven-member Board of Education. … the District’s actuary, the workers’ compensation reserve is overfunded by $1.4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Massena Central School District – Financial Condition (2016M-21)
… 31, 2015. Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. … operates five schools with approximately 2,800 students, is governed by an elected nine-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review current …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
… 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, … operates two schools with approximately 790 students, is governed by an elected five-member Board of Education. … process, they were inadequate because no final review is performed before payment is made to the employee. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Lyncourt Union Free School District – Financial Condition (2016M-62)
… 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The … which operates one school with approximately 377 students, is governed by an elected five-member Board of Education. … about 14.1 percent over the last three years, which is approximately three and a half times the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The … and Pinckney to provide fire protection services, is governed by an elected 13-member Board of Directors. … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 residents, is governed by an elected five-member Town Board. Budgeted … million. Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Cayuga County Community College – Information Technology (2013M-291)
… 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The KIPP Tech …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected seven-member Board of Education, … with operating the Tuscarora Indian School, and there is at least an 18-month lag before the District receives …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Westmoreland Central School District – Financial Condition (2014M-283)
… 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … approximately 950 students and 145 employees. The District is governed by the Board of Education, which comprises seven elected members. The Board President is the chief financial officer. For the 2014-15 fiscal year, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… The Owego Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, … Tioga and Owego in Tioga County. The District, which is governed by an elected seven-member Board of Education, … though the amount of effective unexpended surplus funds is substantial, the District is facing certain unknowns and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by a Board of Education which comprises seven … ensure that any alternate signatory it may designate is one that is allowable under Education Law. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Background The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, which comprises five … of the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of Penn Yan – Water Operations (2013M-104)
… to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is governed by an elected Board of Trustees comprised of six … water plant costs for municipal customers. The Village is inappropriately billing municipalities for unknown future …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period … through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is governed by a Town Board which consists of four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Cohoes Public Library – Governance and Operations (2015M-259)
… December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes … The Library, which serves approximately 16,000 residents, is governed by an appointed nine-member Board of Trustees. … with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259