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Opinion 96-1
… reserve fund by fire district in Adirondack Park); (for issuance of obligations by fire district in Adirondack Park) … are to be provided from a capital reserve fund, or by the issuance of bonds, bond anticipation notes, capital notes or … for the expenditure of the reserve fund moneys or the issuance of the obligations by the fire district. …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actAddiction Support Services During Emergencies
… the Regional Office. Providers are also required to be set up to use the New York State Evacuation of Facilities in … later site visits. Some OASAS-certified Programs are not set up to be able to use eFINDS and would likely be unable to … increases the risk of losing track of patient movement and transfer locations and may compromise continuity of care. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesBellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … and appropriated fund balance. Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s … located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates … fund balance. The District experienced operating surpluses from 2012-13 through 2014-15. During this time, revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Saranac Central School District – Investment Program (2023M-89)
… four objectives of a comprehensive investment program - legality, safety, liquidity and yield - when investing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns … Salmon River Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialPoughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Bemus Point Central School District - Financial Management (2019M-216)
… to the general fund. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … to taxpayers. District officials generally agreed with our findings and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Murray – Capital Projects (2014M-086)
… 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as … work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate … Law. Key Recommendations Establish a maximum authorized amount and identify the funding sources for each capital …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of North Salem - Agricultural Exemptions (2018M-194)
… tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. Granted three agricultural …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194SUNY Bulletin No. SU-347
… 2023 Affected Employees: SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: … is 1% of the adjusted biweekly gross. There is no maximum amount for annual dues. Agency Actions: Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseState Agencies Bulletin No. 1884
… Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X are affected. Background In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… percent of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million. Key Recommendations … include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. … Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Town of Lancaster - Information Technology (2018M-114)
… compliance with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mCUNY Bulletin No. CU-640
… Assistant Chief Engineer TG $36.01 Broadcast Associate (FT & H) SJ $34.01 College Graphics Design (FT & H) TG $34.01 College Interior Designer TG $36.01 Project …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-640-district-council-37-dc37-local-375-dues-increaseState Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are … Unit 01 & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated … biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationLegal Aid Society
… social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the AFC Program in the New York City region, for the period January 1, 2010 … reconcile fringe benefits at year end, moved funds in every non-personal services budget category without …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-society