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Utica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/utica.pdfLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh-2019-198.pdfPoughkeepsie City School District - Payroll (2019M-110)
Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-110.pdfPoughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2018-226.pdfLewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/lewiston-porter.pdfBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfCuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/cuba-rushford-2020-07.pdfComptroller DiNapoli Releases Municipal Audits
… elections and did not properly document relevant payroll information. The district also has no policy …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 2000-7
… the commissioner recuses himself from discussions relative to the contract and abstains from voting on matters relating to the contract. You ask whether a member of a fire district … compensation from the corporation is not directly related to the contract. The fire district has solicited competition …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2005-5
… retirement benefits beyond those provided for by a public retirement system. Section 113(a) of the Retirement … Social Security Law prohibits changes negotiated between public employers and public employees with respect to any benefit provided by or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 93-14
… The district, which was established in 1984, includes two villages and a portion of a town between the two villages. In 1985, the existing village sewer systems … on behalf of the district. You indicate that the owners of two properties in one of the villages, not currently served …
https://www.osc.ny.gov/legal-opinions/opinion-93-14MetroPlus Health Plan: COVID-19 Enrollment Trends
… care workers of City agencies, and private plans through NY State of Health (NYSOH, the State’s online marketplace) … In line with the DOH’s efforts toward statewide Medicaid payment reform, H+H and MetroPlus have entered an agreement … patient satisfaction, such as keeping appointment wait times low, to continue to attract MetroPlus members. These …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsOpinion 2010-3
… loans from the New York State Emergency Services Revolving Loan Account ("Account') for such purchases ( see Budget … the contract price. 4 The town also may not make a gift or loan of money to the incorporated fire company to cover the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Member Contributions
… 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable … to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new employees who joined … Excluded from Tier 6 Contribution Rates A recent law temporarily excludes overtime pay earned from April 1, …
https://www.osc.ny.gov/retirement/employers/member-contributionsHoneoye Central School District - Information Technology (2019M-9)
Determine whether the Board and District officials effectively managed the Districts information technology IT assets
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Greenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Enforcement of Article 19-A of the Vehicle and Traffic Law
… and Traffic Law. Article 19-A: Special Requirements for Bus Drivers (Law) created qualification standards for bus drivers. The Department is responsible for overseeing the State’s Article 19-A Program (Program) and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… to comment and specify the circumstances that resulted in unemployment. Managers should review these notices … charged to your account and could increase your tax rate in future years if your government uses the tax contribution … plan to deal with possible increases and decreases in workload requirements a clear job description for each …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costs