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Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Small Businesses and the Economic Recovery: Work in Progress
… struggle, entrepreneurs are identifying and pursuing new opportunities. FIGURE 7 – Year-Over-Year Change in Monthly …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressOpinion 2004-3
… fund is comprised exclusively of user fees. April 30, 2004 Mark P. Pattison Deputy State Comptroller 1 Although the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Cost-of-Living Adjustment – State Police Plan
… increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 … option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or … spouse, he or she will be eligible to receive half of the COLA amount you would have received. For more information, …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentCity of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed by an elected nine-member City Council. General fund budgeted … costs and fund balance are properly recorded and reported in the general fund. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Village of Candor – Fund Balance (2017M-148)
… of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga … County and has a population of approximately 850. The Village is governed by an elected five-member Village Board. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Islip Housing Authority – Cash Disbursements (2017M-167)
… 2016-17 fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims but are not independent of the … clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… management oversight, so that no individual controls all phases of a transaction. District officials allow third party …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
Dunkirk City School District Financial Management 2017M122
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village employees received and used leave … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… hours worked were preapproved, adequately recorded and incurred only when necessary. There was no documented … for preapproval of overtime, except in cases of emergency, and required documentation and certification of overtime. Ensure that written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… have any procedures in place to determine whether a vendor name is already included in the master file before creating a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Schalmont Central School District – Financial Condition Management (2018M-15)
… School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of … is responsible for managing the District’s financial and educational affairs. The District has approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Holland Patent Central School District – Access to the Student Information System (2016M-326)
… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. Budgeted … granted unnecessary permissions for changing student grades, assuming accounts and identities, and viewing PPSI. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemVillage of Alfred – Information Technology (2017M-236)
… IT security awareness training and that the training is updated whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
City of Hornell Information Technology 2017M293
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected nine-member … for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraEast Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175