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East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… County. The Board of Education (Board) is responsible for managing the District’s operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fVillage of Fort Johnson – Claims Processing (2016M-324)
… was to examine the Village’s claims processing procedures for the period June 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key … claims are adequately documented, properly supported, for legitimate Village purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Fire Island Union Free School District – Leave Accruals (2015M-289)
… if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Chappaqua Central School District – Financial Condition (2015M-193)
… Central School District is located in the Town of New Castle, Westchester County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately 2,600. The Town, which includes the Village of Barker within its …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… report released in September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … and reported and that District money was safeguarded for the period January 1, 2015 through November 14, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Village of Galway – Claims Processing (2014M-79)
… located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected Board of Trustees that comprises a Mayor and two Trustees. Reported expenditures for the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… the Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $2.1 … claims processing were adequate to ensure that claims were for appropriate purposes, adequately supported and properly …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Johnstown – Payroll (2014M-55)
The purpose of our audit was to examine the Towns internal controls over payroll for the period January 1 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Fishkill – Audit Follow-Up (2013M-246-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… January 1, 2015 through July 20, 2016. Background The Hillside Fire District is a district corporation of the … Hillside Fire District Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… on how to process payments to Verizon only for landline phone services . Consistent with Section 5.B - Unique Invoice Number Requirements and Section 5.C - Selecting the … the correct Vendor ID. When paying Verizon for land line phone services, select one of the four Vendor IDs, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesNew Yorkers in Need: The Housing Insecurity Crisis
… national average, spiking in 2002 and 2009 after the dot-com and Great Recessions. State and federal moratoriums on … high owner cost burdens relative to other State regions. 26 The property tax structure has been cited as creating … amount prescribed in statute, then the unit could become de-regulated (and become a market rate unit) after the …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisOpinion 90-53
… North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1987 Opns St Comp No. 87-13, p 23; 1985 Opns St Comp No. 85-16, p 20; 2 … also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to … v Young , 21 AD2d 373, 249 NYS2d 330, affd 15 NY2d 831, 257 NYS2d 944). It has also been held to be an improper …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 98-21
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency … local fire district may jointly contract with a private ambulance company for ALS service …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 90-50
… the municipality to the project (see, gen., Gill, Korff et al. v County of Onondaga , 152 AD2d 912, 544 NYS2d 393). …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 95-19
… were previously paid) WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85]) LOCAL … the Laws of 1989 from surplus moneys may now issue bonds for this purpose. The proceeds of the bonds would be paid to … Security Law, and added a new section 317-a to that law, for the purpose of eliminating a lag in retirement …
https://www.osc.ny.gov/legal-opinions/opinion-95-19