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Opinion 91-32
… the powers expressly given in this title" ( id ., §2045-e[16]). While OCRRA may pay costs associated with the … given to the OCRRA (Public Authorities Law, §2045-e[16]), the word "convenient" must be read in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Town of Conesville – Long-Term Planning (2016M-314)
… long-term planning for the period January 1, 2015 through July 26, 2016. Background The Town of Conesville is located … $930,000, of which $598,100 is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans for equipment replacement. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a seven-member Board of Directors, is affiliated with the Conesus No. 1 Fire District and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Plattekill Library – Budgeting Practices (2017M-95)
… available at the time. Use surplus funds as a financing source for funding one-time expenditures, funding needed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Leaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: … Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will usually receive up to one year of service credit for time spent on workers’ compensation leave per incident. To …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceMore About This Retirement Plan – Article 14 Benefits
… by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. These benefits are available to … Local Police and Fire Retirement System members who joined on or after July 1, 2009 and before January 9, 2010. …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… The Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue the use … Ensure that the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, … August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Colonie –Justice Court Operations (2014M-114)
… through January 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is governed by a seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Jefferson – Selected Financial Operations (2014M-332)
… through July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is governed by an elected five-member Town Board. Budgeted … The Clerk maintained the old Supervisor’s records, which is incompatible with the Clerk’s duties, and the new …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and … 1, 2013 through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Altona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Tuxedo Union Free School District – Financial Condition (2015M-360)
… 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The … operates two schools with approximately 470 students, is governed by an elected seven-member Board of Education. … $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables and reported …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Board of Cooperative Educational Services is a public organization created to provide shared … and services to 15 components school districts. BOCES is governed by a seven-member Board of Education elected by … to help ensure that the most cost-effective option is selected. … BroomeDelawareTioga Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyArkport Central School District – Payroll (2016M-338)
… have not developed written procedures over the payment of salaries, wages or separation payments. No review is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Dutchess County Board of Cooperative Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board of Education elected by … Recommendations Ensure that access to the vendor module is given to specific users based on their job descriptions …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71