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Hunter-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 … The continued appropriation of fund balance will deplete it, and District officials will have to identify other …
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)
… 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of … Village of Penn Yan Water Operations 2013M104 …
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)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
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)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed … Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Saranac – Payroll (2014M-289)
… authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept in an unlocked … leave time for these employees. Ensure that blank check stock is accessible only to individuals authorized to sign …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… by an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Danby – Audit Follow-Up (2022M-8-F)
… collections and complete monthly bank reconciliations and accountabilities. The Town Board (Board) did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fCayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College … or other supporting documentation, which shows the number of licenses for each software item or package …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
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)
… of Audit The objective of our audit was to evaluate the Town’s financial condition for the period January 1, 2014 … than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Agencies Bulletin No. 238
… Department of Civil Service notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this … cannot inactivate or abolish a position when a position is incumbered (employee is being paid) or "encumbered" (employee is on a leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… Retirement System payable to his deceased mother, Fay Eletz. According to the Comptroller and the Attorney … elected to receive reduced monthly benefits so his wife, Fay Eletz, would continue to receive benefits after his death …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysOpinion 97-15
… Corp . v County of Suffolk , 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596). The … Area Builders Association , supra ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2000-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … other" of their respective functions, powers and duties on a cooperative or contract basis, or for the provision of a … corporation" is defined for purposes of article 5-G, to mean a county outside of the City of New York, a city, a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24IX.6.B OSC Draw Procedures – IX. Federal Grants
… Receivable balance. OSC BSAO managed grants are associated with an “ACTIVE” customer contract whereas for non-managed … date, expenditures collected against an award linked to a customer contract with a status of “ACTIVE” will … accounts receivable invoice number and the related deposit ID once the transaction has been drawn for reimbursement. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… paid by OSC which could have been paid from a cash advance account if it were in existence at the time. For example: Number of vouchers and total dollar value of vendor claims … If a department is being inactivated in the SFS, agency staff must check the NY_AP_CASHADV_AUTHORIZED_LIMIT public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… Voucher has been posted, agencies will be able to view the status of the transactions in SFS through inquiry in the Accounts Payable module or on the daily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewHomeless Outreach Program at the Long Island Rail Road
… During one unannounced visit, we observed the SUS outreach team drive up to a train station parking lot and sit in the … for approximately three minutes prior to leaving. The team neither walked the platforms nor visited the station … of Interest Homeless Shelters and Homelessness in New York State – An Overview, Exclusive of New York City ( …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-road